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.
Cal. Rev. & Tax. Code § 11251
General Provisions
Amended by Stats. 1995, Ch. 220, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.