California Legal Codes and Statutes

§ 1138

Enacted by Stats. 1939, Ch. 154.

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.

Cite this section

Cal. Rev. & Tax. Code § 1138 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-5-special-types-of-property/article-5-vessels/section-1138

Other sections in Article 5 - Vessels

§ 1136§ 1137§ 1138§ 1139§ 1140§ 1141

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