§ 11251 Private railroad cars operated upon railroads into, out of, or …
§ 11252 The tax imposed in this part is in lieu of all other state, county, …
§ 11253 (a) The board may, in its discretion, enter into a written …
§ 11253.5 The board, beginning no later than January 1, 2001, shall provide …
§ 11254 Except in any case where the board finds collection of the tax to be …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 2 > Article 1 - General Provisions

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Fraud: Intentional deception resulting in injury to another.
  • 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