California Revenue and Taxation Code 1018 – As used in this article, “residence of the owner” means the county …
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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.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 1018
- County: includes city and county. See California Revenue and Taxation Code 15
- 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. See California Revenue and Taxation Code 1017
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.