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California · Through 2026-09-13

RTC § 1138

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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 5. Vessels [1136. - 1141.]

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.

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

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