There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of rail freight cars for use in interstate or foreign commerce.
Cal. Rev. & Tax. Code § 6368.5
General Exemptions
Applied in 1 court decision — leading case National Railroad Passenger Corp. v. State Board of Equalization (1986)
Most recently applied in National Railroad Passenger Corp. v. State Board of Equalization (December 1986)
Added by Stats. 1963, Ch. 749.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.