“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.
Cal. Rev. & Tax. Code § 60041
General Provisions and Definitions
Known as the Diesel Fuel Tax Law
The act spans §§ 60001 to 60049.1 (48 sections).
Amended by Stats. 1997, Ch. 76, Sec. 10
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.