California Revenue and Taxation Code Section 11206

CA Rev & Tax Code § 11206 (2017)  

“Class of private railroad cars” means the Association of American Railroad’s, or successor organization’s, one letter alpha component of its car type codes as contained in that organization’s Exhibit D of the UMLER specification manual or successor exhibit.

(Added by Stats. 1995, Ch. 220, Sec. 2. Effective July 31, 1995.)

Last modified: October 25, 2018