{"data":{"id":"us-ca/rtc-11401","jurisdiction":"us-ca","citation":"RTC § 11401","heading":"","body":"On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","CHAPTER 3. Levy and Payment of Tax [11401. - 11409.]"],"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":"bbd8cc8c371983bb85e63bc4b46473549d6fc7a9015b0f4d0c6279a345e32bcc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11354","next":"us-ca/rtc-11403"},"notice":"GroundRules: Original legal text. Not legal advice."}