Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 1. General Provisions and Definitions [60001 - 60049.1]
( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) 60041.
“Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
(Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)