Home › California › CA RTC › … Division 2 — Other Taxes › Part 31 — Diesel Fuel Tax Law › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 60041
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60041
“Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
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