{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11251","citation":"Rev. & Tax. Code, § 11251","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 2. Assessments [11251. - 11354.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2"},{"name":"ARTICLE 1. General Provisions [11251. - 11254.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-2/article-1"}],"history":"Amended by Stats. 1995, Ch. 220, Sec. 3.   Effective July 31, 1995.","effective":"1995-07-31","html":"<p>Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.</p>","text":"Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-11251","source":"California Legislative Information bulk export (pubinfo)"}