Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 6. Administration
11653. Records of railroad companies. Every railroad company with lines in this state shall keep such records and other data with respect to the operation of private railroad cars over those lines and make such reports as the board requires. The company shall on demand make the records and data available to the board or its authorized representative.
History.—Stats. 1974, Ch. 54, p. 122, in effect January 1, 1975, added "and make such reports" after "over those lines" in the first sentence. Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private".