§ 7342

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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

(Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)

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California Revenue and Taxation Code

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