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© 2026 DecisionDepotdev·2026-07-08 01:03 UTCAdmin

Revenue and Taxation Code § 1019 (Cal.) · DecisionDepot

Statutes/Revenue and Taxation Code

California Revenue and Taxation Code

§ 1019

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

Statute text

View on leginfo.ca.gov

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

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 1019 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.