California Revenue and Taxation Code 1020 – Every intrastate water carrier shall file a copy of the bill of …
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Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier shall report the goods in transit to the assessor of the county from which they were received.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 1020
- 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
- intrastate water carrier: means a person engaged in the intrastate transportation of goods by water. See California Revenue and Taxation Code 1016