{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1140","citation":"Rev. & Tax. Code, § 1140","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 5. Vessels [1136. - 1141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5/article-5"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.</p>","text":"Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/vessels-1140","source":"California Legislative Information bulk export (pubinfo)"}