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 1003 - Missing Private Railroad Car Count Data

In determining the private railroad car count averages required by statute the Board may substitute for missing border crossing information the average length of stay in the state experienced by private railroad cars of the same class and assessee during the calendar year immediately preceding the year in which the tax is imposed. Border crossing information shall be deemed missing only when it cannot be submitted by the assessee.

1. New section filed 3-30-79 as an emergency; effective upon filing (Register 79, No. 13).
2. Certificate of Compliance filed 7-12-79 (Register 79, No. 28).

Note: Authority cited: Section 15606(a), Government Code. Reference: Section 11293, Revenue & Taxation Code.