12D-2.003, F.A.C.
12D-2.003. Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies
Cite as Fla. Admin. Code r. 12D-2.003
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.