Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 2.: PART 2. MOTOR VEHICLE FUEL TAX LAW/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 7328.
California Statutes

§ 7328. — 7328. (Added by Stats. 2000, Ch. 1053, Sec. 2.)

California § 7328.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 7328. (7328. (Added by Stats. 2000, Ch. 1053, Sec. 2.)) 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 § 7328. (2026).

Text

“Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.

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Legislative History

Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
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California § 7328., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7328..