Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 6. Administration
11652. Records of taxpayers. Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of his private railroad cars as the board requires. The board or its authorized representative may examine the records and data.
History.—Stats. 1945, p. 1003, in effect September 15, 1945, deleted "in this State" after "private cars." Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private".