Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 1140 — Vessels
Cal. Rev. & Tax. Code § 1140
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.
Citator
Cal. Rev. & Tax. Code § 1140 — Vessels is in force in the current edition of the Code, and nothing recorded condemns it.
Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.