{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1019","citation":"Rev. & Tax. Code, § 1019","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 5. Special Types of Property [982. - 1162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5"},{"name":"ARTICLE 2. Goods in Transit [1016. - 1022.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5/article-2"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>Goods in transit have the residence of the owner as their situs for taxation.</p>","text":"Goods in transit have the residence of the owner as their situs for taxation.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/goods-in-transit-1019","source":"California Legislative Information bulk export (pubinfo)"}