California Revenue And Taxation Code Section 36002

As used in this part, the following terms have the meanings ascribed to them in this section unless the context clearly indicates to the contrary: (a) Rapid transit district means a public corporation organized pursuant to state law, designated in its enabling legislation as a rapid transit district, the governing body of which is either elected by the inhabitants of its territory or appointed by city or county boards or officers elected by the inhabitants of its territory, and which is authorized by state law to construct and operate a rapid transit system. (b) Rapid transit system means any new system for the transportation of passengers and their incidental baggage by means other than by chartered bus, sightseeing bus, taxi or any other motor vehicle not on an individual passenger fare-paying basis. (c) Special tax or special taxes means the taxes imposed as authorized by this part.