California Statutes
§ 6368.5. — 6368.5. (Added by Stats. 1963, Ch. 749.)
California § 6368.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 4.CHAPTER 4. Exemptions
Art. 1.ARTICLE 1. General Exemptions
This text of California § 6368.5. (6368.5. (Added by Stats. 1963, Ch. 749.)) 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 § 6368.5. (2026).
Text
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of rail freight cars for use in interstate or foreign commerce.
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Related
National Railroad Passenger Corp. v. State Board of Equalization
652 F. Supp. 923 (N.D. California, 1986)
Legislative History
Added by Stats. 1963, Ch. 749.
Nearby Sections
6
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