California Statutes
§ 11291. — 11291. (Amended by Stats. 1995, Ch. 220, Sec. 5.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 6. PART 6. PRIVATE RAILROAD CAR TAX·Ch. 2. CHAPTER 2. Assessments·Art. 3. ARTICLE 3. Valuations
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.
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California § 11291. (11291. (Amended by Stats. 1995, Ch. 220, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1995, Ch. 220, Sec. 5. Effective July 31, 1995.