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

Current as of January 1, 1970

§ 12d-2.003 - Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies§ 12d-2.003 - Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies

§ 12d-2.002 - Assessment of Operating Property § 12d-2.004 - Annual Returns of Railroads

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

The 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.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.085 FS. History–New 11-9-76, Formerly 12D-2.03.

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