âMobile transportation equipmentâ includes equipment such as railroad cars and locomotives, buses, trucks (except âone-way rental trucksâ), truck tractors, truck trailers, dollies, bogies, chassis, reusable cargo shipping containers, aircraft and ships, and tangible personal property which is or becomes a component part of such equipment. âMobile transportation equipmentâ does not include passenger vehicles as defined in Section 465 of the Vehicle Code, trailers and baggage containers designed for hauling by passenger vehicles, or âone-way rental trucksâ as defined and identified pursuant to Section 6024.
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