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California · Through 2026-09-13

RTC § 60042

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
  4. CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]

“Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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