“Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
Cal. Rev. & Tax. Code § 7342
General Provisions and Definitions
Known as the Motor Vehicle Fuel Tax Law
The act spans §§ 7301–7345 (46 sections).
Amended by Stats. 2008, Ch. 306, Sec. 4
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.