Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 3. Levy and Payment of Tax 11401-11409
§ 11401
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
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.
(Amended by Stats. 1978, Ch. 1209.)
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