Revenue and Taxation Code § 60041
‹ § 60040§ 60042 ›Open in browserleginfo ↗60041.
“Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
(Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)