This part is known and may be cited as the “Private Railroad Car Tax Law.”
Cal. Rev. & Tax. Code § 11201
General Provisions and Definitions
Known as the Private Railroad Car Tax Law
The act spans §§ 11201 to 11206 (6 sections).
Applied in 4 court decisions — leading case 12 Cal. 4th 1110 - American Airlines, Inc. v. County of San Mateo (1996)
Most recently applied in 12 Cal. 4th 1110 - American Airlines, Inc. v. County of San Mateo (April 1996)
Amended by Stats. 1978, Ch. 1209.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.