§ 11401. — 11401. (Amended by Stats. 1978, Ch. 1209.)

California § 11401.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 6.: PART 6. PRIVATE RAILROAD CAR TAX
• Ch. 3.: CHAPTER 3. Levy and Payment of Tax

Text

On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.

Legislative History

Amended by Stats. 1978, Ch. 1209.