{"data":{"id":"us-ca/rtc-1018","jurisdiction":"us-ca","citation":"RTC § 1018","heading":"","body":"As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 5. Special Types of Property [982. - 1162.]","ARTICLE 2. Goods in Transit [1016. - 1022.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"83cb69fe8d29c615ae6a37eaa6b94ae57fe8f74c9fc849c29c4b85e75a2c1dbe","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-1017","next":"us-ca/rtc-1019"},"notice":"GroundRules: Original legal text. Not legal advice."}