California Revenue and Taxation Code

§ 6273

RTC § 6273Div. 2 · Part 1 · Ch. 3.5 · Art. 1

Statute text

“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:

(a)A seaplane,

(b)A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,

…

Legislative history

Amended by Stats. 1971, Ch. 1634.