{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6273","citation":"Rev. & Tax. Code, § 6273","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5"},{"name":"ARTICLE 1. Definitions [6271. - 6277.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5/article-1"}],"history":"Amended by Stats. 1971, Ch. 1634.","effective":null,"html":"<p>“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:</p><p>(a) A seaplane,</p><p>(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,</p><p>(c) A watercraft of a type designed to be propelled solely by oars or paddles, </p><p>(d) A watercraft of eight feet or less in length of a type designed to be propelled by sail.</p><p>A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.</p>","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, (c) A watercraft of a type designed to be propelled solely by oars or paddles, (d) A watercraft of eight feet or less in length of a type designed to be propelled by sail. A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-6273","source":"California Legislative Information bulk export (pubinfo)"}