Revenue and Taxation Code § 209
ARTICLE 1. Taxable and Exempt Property
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.
ARTICLE 1. Taxable and Exempt Property
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.