Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Diesel Fuel Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 60041

60041. "Train operator." "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.

History.—Stats. 1997, Ch. 76 (SB 612), in effect July 16, 1997, substituted "a state or federal agency" for "the Interstate Commerce Commission" after "a railroad by".