DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 5. Special Types of Property 982-1162›ARTICLE 5. Vessels 1136-1141

§ 1138

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

Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.

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

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California Revenue and Taxation Code

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