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Business Taxes Law Guide—Revision 2025
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. 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".