{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1141","citation":"Rev. & Tax. Code, § 1141","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 not required to be documented shall be assessed in the county where habitually moored when not in service.</p>","text":"Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/vessels-1141","source":"California Legislative Information bulk export (pubinfo)"}