{"data":{"id":"us-ca/rtc-11291","jurisdiction":"us-ca","citation":"RTC § 11291","heading":"","body":"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.","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 3. Valuations [11291. - 11294.]"],"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":"825f1d01fa75e52e32d4752b9ffaefa2093381ad1c251ddb6d7f4436171ecbfe","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11273","next":"us-ca/rtc-11292"},"notice":"GroundRules: Original legal text. Not legal advice."}