California Revenue and Taxation Code 7331 – “Pipeline operator” includes any person that owns, operates, or …
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“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
Terms Used In California Revenue and Taxation Code 7331
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19