California Revenue and Taxation Code
§ 7342
RTC § 7342 Effective Jan 1, 2009Div. 2 · Part 2 · Ch. 1
Statute text
View on leginfo.ca.gov“Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
Legislative history
Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.