GroundRules
RTC § 11291
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]
- CHAPTER 2. Assessments [11251. - 11354.]
- ARTICLE 3. Valuations [11291. - 11294.]
The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars.
Collected 2026-09-14T05:56:33Z. Source file · JSON