DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 1. General Provisions and Definitions 60001-60049.1

§ 60041

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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

(Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)

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California Revenue and Taxation Code

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