California Revenue and Taxation Code

§ 1139

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

RTC § 1139Div. 1 · Part 2 · Ch. 5 · Art. 5

Statute text

View on leginfo.ca.gov

Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.

Legislative history

Enacted by Stats. 1939, Ch. 154.