Revenue and Taxation Code section 7328

“Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.

Source: Section 7328, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7328. (updated Jan. 1, 2001; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 7328's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7328

Original Source: Section 7328, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7328. (last accessed May 12, 2025).