California Revenue and Taxation Code

§ 1140

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

RTC § 1140Div. 1 · Part 2 · Ch. 5 · Art. 5

Statute text

View on leginfo.ca.gov

Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.

Legislative history

Enacted by Stats. 1939, Ch. 154.