{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11401","citation":"Rev. & Tax. Code, § 11401","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 3. Levy and Payment of Tax [11401. - 11409.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-3"}],"history":"Amended by Stats. 1978, Ch. 1209.","effective":null,"html":"<p>On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.</p>","text":"On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/levy-and-payment-of-tax-11401","source":"California Legislative Information bulk export (pubinfo)"}