California Revenue and Taxation Code Section 60041

CA Rev & Tax Code § 60041 (2017)  

“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.

(Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)

Last modified: October 25, 2018