California Revenue and Taxation Code Section 11401

CA Rev & Tax Code § 11401 (2017)  

On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.

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

Last modified: October 25, 2018