There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 1. General Exemptions
Section 6368.5
CA Rev & Tax Code § 6368.5 (through 2012 Leg Sess) What's This?
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of rail freight cars for use in interstate or foreign commerce.
(Added by Stats. 1963, Ch. 749.)
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