Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 1017 — Goods in Transit
Cal. Rev. & Tax. Code § 1017
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier.
Citator
Cal. Rev. & Tax. Code § 1017 — Goods in Transit is in force in the current edition of the Code, and nothing recorded condemns it.
As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier.