Cal. RTC § 11401
This is the official text of Cal. RTC § 11401, 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
On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.
Status: in_force · Read it on the official government site
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