California Revenue and Taxation Code

§ 1018

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 1018Div. 1 · Part 2 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile.

Legislative history

Enacted by Stats. 1939, Ch. 154.