Section 43806 - "Surface transporter" defined(a) "Surface transporter" means any surface transporter required to pay the fee established pursuant to Section 7714.5 of the Public Utilities Code.(b) Notwithstanding subdivision (a), the department may, by regulation, revise the definition of the term "surface transporter" for purposes of this part.Ca. Rev. and Tax. Code § 43806
Added by Stats. 1994, Ch. 1223, Sec. 9. Effective January 1, 1995.