Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 6. Administration

Section 11652

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".