Home/California/Statutes/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/§ 11291.
California Statutes

§ 11291. — 11291. (Amended by Stats. 1995, Ch. 220, Sec. 5.)

California § 11291.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 11291. (11291. (Amended by Stats. 1995, Ch. 220, Sec. 5.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 11291. (2026).

Text

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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Legislative History

Amended by Stats. 1995, Ch. 220, Sec. 5. Effective July 31, 1995.
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Bluebook (online)
California § 11291., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11291..