Chapter 10. Private Car Tax›Article 1. General Provisions
§ 1001. Annual Report.
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California
The report required by Section 11271 of the Revenue and Taxation Code of all persons whose private railroad cars are operated upon the railroads in this State at any time during a calendar year shall be filed on or before the thirtieth day of April of the following year.
Credits
Note: Authority cited: Section 15606(a), Government Code. Reference: Section 11271, Revenue and Taxation Code.
History
Filed 12-13-45 (Register 14, No. 6).
Renumbered from Section 2300, Subchapter 5, Chapter 2; filed 3-29-68; effective thirtieth day thereafter (Register 68, No. 13).
Amendment of Note filed 10-6-77; effective thirtieth day thereafter (Register 77, No. 44).
Amendment filed 3-30-79 as an emergency; effective upon filing (Register 79, No. 13).
Certificate of Compliance filed 7-12-79 (Register 79, No. 28).
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