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DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 1. Taxation Base 201-286›ARTICLE 1. Taxable and Exempt Property 201-242

§ 209.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation except for state purposes, while the vessel is under construction within this State.

(Amended by Stats. 1959, Ch. 283.)

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California Revenue and Taxation Code

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