Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 1138 — Vessels
Cal. Rev. & Tax. Code § 1138
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.
Citator
Cal. Rev. & Tax. Code § 1138 — Vessels is in force in the current edition of the Code, and nothing recorded condemns it.
Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.