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Business Taxes Law Guide—Revision 2024
Regional Railroad Accident Preparedness and Immediate Response Fee
Government Code
Title 2. Government of the State of California
Chapter 7. California Emergency Services Act
Article 3.9. Regional Railroad Accident Preparedness and Immediate Response
Inoperative pursuant to BNSF Railway Co., et al. v. California Department of Tax and Fee Administration, et al. (9th Cir. 2018) 904 F.3d 755
Section 8574.34
8574.34. Railroad operator registration. Every person who operates a railroad that transports hazardous materials by rail car shall register with the board pursuant to Section 55021 of the Revenue and Taxation Code.
History—Added by Stats. 2015, Ch. 25 (SB 84), in effect June 24, 2015.