California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 1018
Official textleginfo.legislature.ca.gov
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.
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