Section 7328 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 1.

. "Motor vehicle fuel-powered train" means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.