Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702]
( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) CHAPTER 2. Assessments [11251 - 11354]
( Chapter 2 added by Stats. 1941, Ch. 41. ) ARTICLE 1. General Provisions [11251 - 11254]
( Article 1 added by Stats. 1941, Ch. 41. ) 11251.
Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.
(Amended by Stats. 1995, Ch. 220, Sec. 3. Effective July 31, 1995.)