Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11291 — Valuations
Cal. Rev. & Tax. Code § 11291
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1995-07-31
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars.
Citator
Cal. Rev. & Tax. Code § 11291 — Valuations is in force in the current edition of the Code, and nothing recorded condemns it.
The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars.