DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 5. Special Types of Property 982-1162›ARTICLE 2. Goods in Transit 1016-1022

§ 1017

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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