BlackletterCalifornia law

Revenue and Taxation Code § 1016

ARTICLE 2. Goods in Transit

Current as of September 28, 2026Rev. & Tax. Code, § 1016Official source ↗

Enacted by Stats. 1939, Ch. 154.

As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water.