Revenue and Taxation Code § 1017
ARTICLE 2. Goods in Transit
As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier.
ARTICLE 2. Goods in Transit
As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier.