Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 2. Assessments

Article 3. Valuations

Section 11294

11294. Amount of cars; exclusion. In determining the averages required in Section 11293, the board shall exclude from the California factor car mileage, car days or such other data which occurs while cars are not qualified for revenue service and are in a repair facility in this state requiring and undergoing or awaiting remodeling, overhaul, renovation, conversion or repair which necessitates total labor in excess of 10 man-hours.

Car days excluded pursuant to this section shall not exceed 90 days per car unless the claimant provides substantiation of the necessity for the additional days in such form as prescribed by the board.

History.—Added by Stats. 1974, Ch. 1236, p. 2682, in effect January 1, 1975, operative only for calendar years 1975 through 1979, inclusive. Stats. 1977, Ch. 388, in effect January 1, 1978, substituted second paragraph for "This section shall remain in effect and be operative only for calendar years 1975 through 1979, inclusive. On January 1, 1980, this section is repealed."