The rolling stock of all private car and freight line and equipment companies operating in this state is subject to assessment by the Department of Revenue based on the total value of the average number of cars which are habitually present within this state.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented Florida Statutes § 193.085. History-New 11-9-76, Formerly 12D-2.03.