§ 60049.1

Cal. Rev. & Tax. Code § 60049.1

60049.1

Effective Oct 2, 2001Added by Stats. 2001, Ch. 429, Sec. 48. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

“Vessel operator” means any person that operates or otherwise controls a vessel.