“Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
(Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)
Section 60041
Rev. & Tax. Code § 60041, under General Provisions and Definitions.
Rev. & Tax. Code § 60041