Revenue and Taxation Code section 11291

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.

Source: Section 11291, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11291. (updated Jul. 31, 1995; accessed Dec. 8, 2025).

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Verified:
Dec. 8, 2025

§ 11291's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11291

Original Source: Section 11291, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11291. (last accessed May 12, 2025).