Cal. Rev. & Tax. Code § 7342

Current through the 2023 Legislative Session.

Section 7342 - "Train operator" defined

"Train operator" includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.

Ca. Rev. and Tax. Code § 7342

Amended by Stats 2008 ch 306 (AB 3079),s 4, eff. 1/1/2009.

Added by Stats 2000 ch 1053 (AB 2114), s 2, eff. 1/1/2001.