DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 2. Assessments 11251-11354›ARTICLE 1. General Provisions 11251-11254
§ 11251
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.
(Amended by Stats. 1995, Ch. 220, Sec. 3. Effective July 31, 1995.)
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