Section 1016.

Cal. Revenue and Taxation Code - RTC § 1016.
in effect
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As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 1016. — Section 1016 | Revenue and Taxation Code - RTC | Corpus