BlackletterCalifornia law

Revenue and Taxation Code § 1138

ARTICLE 5. Vessels

Current as of September 28, 2026Rev. & Tax. Code, § 1138Official source ↗

Enacted by Stats. 1939, Ch. 154.

Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.