California Revenue and Taxation Code

§ 1019

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

RTC § 1019Div. 1 · Part 2 · Ch. 5 · Art. 2

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

Legislative history

Enacted by Stats. 1939, Ch. 154.