Revenue and Taxation Code section 11401

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.

Source: Section 11401, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=11401.­ (updated Jan. 1, 1978; accessed Jun. 23, 2025).

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Verified:
Jun. 23, 2025

§ 11401's source at ca​.gov