{"code":"RTC","codeName":"Revenue and Taxation Code","section":"209","citation":"Rev. & Tax. Code, § 209","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 1. Taxation Base [201. - 287.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1"},{"name":"ARTICLE 1. Taxable and Exempt Property [201. - 242.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1/article-1"}],"history":"Amended by Stats. 1974, Ch. 311.","effective":null,"html":"<p>The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (<i>l</i>) of Section <a href=\"/rtc/3\">3</a> of Article XIII of the Constitution.</p>","text":"The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the Constitution.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-209","source":"California Legislative Information bulk export (pubinfo)"}