§ 60042
56 words·~1 min read·
/ca/revenue-and-taxation-code/60042A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Diesel-powered train” means any diesel-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.