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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 1. General Provisions and Definitions1
Section 7342
7342. "Train operator." "Train operator" includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
History—Stats. 2008, Ch. 306 (AB 3079), in effect January 1, 2009, deleted "motor vehicle fuel powered" after "owns, operates, or controls a".
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.