{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11206","citation":"Rev. & Tax. Code, § 11206","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 1. General Provisions and Definitions [11201. - 11206.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-1"}],"history":"Added by Stats. 1995, Ch. 220, Sec. 2.   Effective July 31, 1995.","effective":"1995-07-31","html":"<p>“Class of private railroad cars” means the Association of American Railroad’s, or successor organization’s, one letter alpha component of its car type codes as contained in that organization’s Exhibit D of the UMLER specification manual or successor exhibit.</p>","text":"“Class of private railroad cars” means the Association of American Railroad’s, or successor organization’s, one letter alpha component of its car type codes as contained in that organization’s Exhibit D of the UMLER specification manual or successor exhibit.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-11206","source":"California Legislative Information bulk export (pubinfo)"}