Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 1020 — Goods in Transit

Cal. Rev. & Tax. Code § 1020

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier…

Citator

Cal. Rev. & Tax. Code § 1020 — Goods in Transit is in force in the current edition of the Code, and nothing recorded condemns it.

Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier shall report the goods in transit to the assessor of the county from which they were received.