12D-2.003. Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies

Effective on Tuesday, November 9, 1976

1The rolling stock of all private car and freight line and equipment companies operating in this state is subject to assessment by the Department of Revenue based on the total value of the average number of cars which are habitually present within this state.

45Rulemaking Authority 47195.027(1), 48213.06(1) FS. 50Law Implemented 52193.085 FS. 54History–New 11-9-76, Formerly 12D-2.03.

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