California Revenue and Taxation Code
§ 1138
RTC § 1138Div. 1 · Part 2 · Ch. 5 · Art. 5
Statute text
View on leginfo.ca.govVessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.
Legislative history
Enacted by Stats. 1939, Ch. 154.