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
§ 1020
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier shall report the goods in transit to the assessor of the county from which they were received.
(Enacted by Stats. 1939, Ch. 154.)
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