{"data":{"id":"us-ca/rtc-7328","jurisdiction":"us-ca","citation":"RTC § 7328","heading":"","body":"“Motor vehicle fuel-powered train” means any motor vehicle fuel-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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 1. General Provisions and Definitions [7301. - 7345.]"],"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":"3f0f9f1499397d3f5ed56371f6d92ffa4d188debb00b6c9f8f36cedb46cb104c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7327","next":"us-ca/rtc-7329"},"notice":"GroundRules: Original legal text. Not legal advice."}