GroundRules
RTC § 11293
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.]
In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar year immediately preceding the fiscal year in which the tax is imposed upon the basis of car days. The board shall multiply the average number so determined by the value of a car of that class as determined under Section 11292 and use the product for the assessment of the cars.
Collected 2026-09-14T05:56:33Z. Source file · JSON