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Business Taxes Law Guide – Revision 2022
 

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7342


7342. "Train operator." "Train operator" includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.

History—Stats. 2008, Ch. 306 (AB 3079), in effect January 1, 2009, deleted "motor vehicle fuel powered" after "owns, operates, or controls a".


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