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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

§ 1019

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Goods in transit have the residence of the owner as their situs for taxation.

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

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California Revenue and Taxation Code

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