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California Revenue and Taxation Code

§ 1140

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.

Source: California Revenue and Taxation Code § 1140 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.