Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6273 — Definitions
Cal. Rev. & Tax. Code § 6273
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:
Citator
Cal. Rev. & Tax. Code § 6273 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:
(a) A seaplane,
(b) A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,
(c) A watercraft of a type designed to be propelled solely by oars or paddles,
(d) A watercraft of eight feet or less in length of a type designed to be propelled by sail.
A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.