Section 11251.

Cal. Revenue and Taxation Code - RTC § 11251.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements