California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 10 - Private Car Tax
Article 1 - General Provisions
Section 1001 - Annual Report
The report required by Section 11271 of the Revenue and Taxation Code of all persons whose private railroad cars are operated upon the railroads in this State at any time during a calendar year shall be filed on or before the thirtieth day of April of the following year.
1. Filed
12-13-45 (Register 14, No. 6).
2. Renumbered from Section
2300, Subchapter 5, Chapter 2;
filed 3-29-68; effective thirtieth day thereafter (Register 68, No.
13).
3. Amendment of NOTE filed 10-6-77; effective thirtieth day
thereafter (Register 77, No. 44).
4. Amendment filed 3-30-79 as an
emergency; effective upon filing (Register 79, No. 13).
5.
Certificate of Compliance filed 7-12-79 (Register 79, No.
28).
Note: Authority cited: Section 15606(a), Government Code. Reference: Section 11271, Revenue and Taxation Code.