DIVISION 2. OTHER TAXES 6001-60709›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 1. General Provisions and Definitions 11201-11206

§ 11206

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“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 in that organization’s Exhibit D of the UMLER specification manual or successor exhibit.

(Added by Stats. 1995, Ch. 220, Sec. 2. Effective July 31, 1995.)

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California Revenue and Taxation Code

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