Revenue and Taxation Code § 7342

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7342Official source ↗

Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.

“Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.