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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 31 - DIESEL FUEL TAX LAW
CHAPTER 1 - General Provisions and Definitions
Section 60041.
Universal Citation: CA Rev & Tax Code § 60041 (2017)
60041.
“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.
(Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)
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