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2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 6 - PRIVATE RAILROAD CAR TAX
CHAPTER 6 - Administration
Section 11652.
Universal Citation:
CA Rev & Tax Code § 11652 (2022)
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11652. Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of his private railroad cars as the board requires. The board or its authorized representative may examine the records and data.
(Amended by Stats. 1978, Ch. 1209.)
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