{"data":{"id":"us-ca/rtc-1138","jurisdiction":"us-ca","citation":"RTC § 1138","heading":"","body":"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.","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 5. Vessels [1136. - 1141.]"],"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":"74de30b2be4490613de82f0241f3f54e409b0d4778e7f27360dc44a4550150b4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-1137","next":"us-ca/rtc-1139"},"notice":"GroundRules: Original legal text. Not legal advice."}