California Revenue and Taxation Code

§ 11401

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 11401Div. 2 · Part 6 · Ch. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1978, Ch. 1209.