DIVISION 2. OTHER TAXES 6001-60709›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 2. Assessments 11251-11354›ARTICLE 3. Valuations 11291-11294

§ 11291

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

The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars.

(Amended by Stats. 1995, Ch. 220, Sec. 5. Effective July 31, 1995.)

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California Revenue and Taxation Code

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