Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 1139 — Vessels
Cal. Rev. & Tax. Code § 1139
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.
Citator
Cal. Rev. & Tax. Code § 1139 — Vessels is in force in the current edition of the Code, and nothing recorded condemns it.
Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.