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 11653

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".