On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.
Cal. Rev. & Tax. Code § 11401
Levy and Payment of Tax
Applied in 3 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.