California Statutes
§ 11401. — 11401. (Amended by Stats. 1978, Ch. 1209.)
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
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.
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California § 11401. (11401. (Amended by Stats. 1978, Ch. 1209.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Trailer Train Company, a Corporation and Railbox Company, a Corporation v. State Board of Equalization
697 F.2d 860 (Ninth Circuit, 1983)
Trailer Train Co. v. State Board of Equalization
538 F. Supp. 509 (N.D. California, 1982)
Legislative History
Amended by Stats. 1978, Ch. 1209.