Home › California › CA RTC › … Division 1 — Property Taxation › Part 2 — Assessment › Chapter 5 — Special Types of Property › Article 5 — Vessels › Cal. Rev. & Tax. Code § 1138
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 1138
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.
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