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Statutes » California » Revenue and Taxation Code » Division 2

Cal. RTC § 11291

This is the official text of Cal. RTC § 11291, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official statutory text

The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.