Section 11291.

Cal. Revenue and Taxation Code - RTC § 11291.
in effect
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The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property customarily kept or maintained at fixed locations for use in repairing, improving, servicing, or operating the cars.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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