DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 6. Administration 11651-11657
§ 11652
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of his private railroad cars as the board requires. The board or its authorized representative may examine the records and data.
(Amended by Stats. 1978, Ch. 1209.)
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