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California · Through 2026-09-13

RTC § 1017

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 2. ASSESSMENT [201. - 1367.]
  4. CHAPTER 5. Special Types of Property [982. - 1162.]
  5. ARTICLE 2. Goods in Transit [1016. - 1022.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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