Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11401 — Levy and Payment of Tax
Cal. Rev. & Tax. Code § 11401
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.
Citator
Cal. Rev. & Tax. Code § 11401 — Levy and Payment of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
On or before October 1, the board shall levy upon private railroad cars assessed under this part, for each year, a tax computed at the next preceding year’s average rate of general property taxation in the state and shall enter the tax upon a record maintained by the board for that purpose.