California Revenue and Taxation Code Section 7342

CA Rev & Tax Code § 7342 (2017)  

“Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.

(Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)

Last modified: October 25, 2018