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California · Through 2026-09-13

RTC § 1019

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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.]

Goods in transit have the residence of the owner as their situs for taxation.

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

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