Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 1019 — Goods in Transit
Cal. Rev. & Tax. Code § 1019
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Goods in transit have the residence of the owner as their situs for taxation.
Citator
Cal. Rev. & Tax. Code § 1019 — Goods in Transit is in force in the current edition of the Code, and nothing recorded condemns it.
Goods in transit have the residence of the owner as their situs for taxation.