California Revenue and Taxation Code

§ 1017

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 1017Div. 1 · Part 2 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

Enacted by Stats. 1939, Ch. 154.