Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7328

7328. "Motor vehicle fuel-powered train." "Motor vehicle fuel-powered train" means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.