Cal. Rev. & Tax. Code § 7328
Current through the 2023 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 7328