{"data":{"id":"us-ca/rtc-11251","jurisdiction":"us-ca","citation":"RTC § 11251","heading":"","body":"Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.","path":["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 1. General Provisions [11251. - 11254.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"908f7d82bd8c60077eec6e40faf89a0906bffb1df0b671581cf6dc35e0dd2ffd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11206","next":"us-ca/rtc-11252"},"notice":"GroundRules: Original legal text. Not legal advice."}