California Revenue and Taxation Code 7342 – “Train operator” includes any person that owns, operates, or controls …
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“Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
(Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)
Terms Used In California Revenue and Taxation Code 7342
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19