§ 46019

Cal. Rev. & Tax. Code § 46019

46019

Effective Aug 1, 1991Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

  1. (a) “Operator” means any of the following:

    1. (1) Any person who owns, operates, charters by demise, or leases a vessel.
    2. (2) Any person who owns or operates a marine facility.
    3. (3) Any person who owns or operates a marine pipeline.
    4. (4) Any person who owns or operates a refinery.
  2. (b) “Operator” does not include a person who, without participating in the management of a vessel or marine facility, holds indicia of ownership primarily to protect his or her security interest in the vessel or marine facility. Also, “operator” does not include any person who owns the land beneath a marine facility or the facility itself if the person is not involved in the operation of the facility.
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