§ 1003. Missing Private Railroad Car Count Data.

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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.

HISTORY

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

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

                    
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