Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 1018 — Goods in Transit
Cal. Rev. & Tax. Code § 1018
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 1018 — Goods in Transit is in force in the current edition of the Code, and nothing recorded condemns it.
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.