SECTIONS 11201-11206 - California Statutes

REVENUE AND TAXATION CODE

SECTION 11201-11206

11201. This part is known and may be cited as the "Private Railroad
Car Tax Law."

11202. Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.

11203. (a) "Private railroad car" includes any railroad rolling
stock intended for the transportation of any persons, commodity, or
material, operated on the railroads of this state, which car is owned
by a person other than a railroad or the National Railroad Passenger
Corporation. The car's Association of American Railroad's, or
successor organization's, reporting mark shall be rebuttably presumed
to be the mark of the car owner.
(b) "Private railroad car" does not include:
(1) Freight train or passenger train cars owned by railroad
companies which are used or subject to use under the ordinary per
diem agreement common to all railroads.
(2) Freight train or passenger cars handled under mileage or
through line contract arrangements between railroad companies.
(3) Cars owned by or leased to any railroad company operating in
this state, or by any railroad company operated as a part of the same
railroad system as the company operating in this state, and used by
the railroad company in the operation, maintenance, construction, or
reconstruction of its property and assessed and taxed in this state
as a part of the property of a railroad company operating in this
state.
(4) Passenger train cars that are privately owned and for which
the owner pays the railroad a fee, regardless of how calculated, for
transporting the cars.
(5) Any railroad rolling stock for which a railroad or the
National Railroad Passenger Corporation is the lessee. For a leased
car, the car's Association of American Railroad's, or successor
organization's reporting mark is rebuttably presumed to be the mark
of the lessee.

11204. "Person" includes any individual, firm, partnership, joint
venture, limited liability company, association, corporation, estate,
trust, business trust, receiver, syndicate, or any other group or
combination acting as a unit.

11205. "In this State" or "in the State" means within the exterior
limits of the State of California and includes all territory within
these limits owned by or ceded to the United States of America.

11206. "Class of private railroad cars" means the Association of
American Railroad's, or successor organization's, one letter alpha
component of its car type codes as contained in that organization's
Exhibit D of the UMLER specification manual or successor exhibit.