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Business Taxes Law Guide – Revision 2019
Diesel Fuel Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
Section 60041
60041. "Train operator." "Train operator" includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
History.—Stats. 1997, Ch. 76 (SB 612), in effect July 16, 1997, substituted "a state or federal agency" for "the Interstate Commerce Commission" after "a railroad by".