Revenue and Taxation Code § 60041

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60041Official source ↗

Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.

“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.