California Revenue and Taxation Code Section 11653

CA Rev & Tax Code § 11653 (2017)  

Every railroad company with lines in this state shall keep such records and other data with respect to the operation of private railroad cars over those lines and make such reports as the board requires. The company shall on demand make the records and data available to the board or its authorized representative.

(Amended by Stats. 1978, Ch. 1209.)

Last modified: October 25, 2018