California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 11201.
  This part is known and may be cited as the “Private Railroad Car Tax Law.”(Amended by Stats. 1978, Ch. 1209.)
• Section 11202.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1941, Ch. 41.)
• Section 11203.
  (a) “Private railroad car” includes any railroad rolling stock intended for the transportation of any persons, commodity, or material, operated on the railroads of this state,...
• Section 11204.
  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination...
• Section 11205.
  “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned...
• Section 11206.
  “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...

Last modified: October 22, 2018