California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 6. PRIVATE RAILROAD CAR TAX |
Chapter 1. General Provisions and Definitions |
Section 11206.
Latest version.
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"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.)