Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7328 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 7328
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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…
Citator
Cal. Rev. & Tax. Code § 7328 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.