Section 7331.

CA Rev & Tax Code § 7331 (2019) (N/A)
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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.)