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Business Taxes Law Guide – Revision 2022
 

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".