Rev. & Tax. Code, § 11401 · Chapter 3. Levy and Payment of Tax

Rev. & Tax. Code, § 11401

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Amended by Stats. 1978, Ch. 1209.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=11401.
Text hash: sha256 bbd8cc8c371983bb85e63bc4b46473549d6fc7a9015b0f4d0c6279a345e32bcc
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 11401. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 11651.5Printed as Sections 11337, 11338, 11401, 11404, and 11405

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.