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Code · California · Revenue and Taxation Code

§ 7328

60 words·~1 min read·/ca/revenue-and-taxation-code/7328

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“Motor vehicle fuel-powered train” means any motor vehicle fuel-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.
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