California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 232
All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation.
Any tax exemption created by this section shall not apply to a cargo-carrying vehicle subject to the registration provisions of Section 4000 of the Vehicle Code.
The term “container” means a receptacle:
# (a)
Of a permanent character and accordingly strong enough to be suitable for repeated use;
# (b)
Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading;
# (c)
Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another;
# (d)
So designed to be easy to fill and empty; and
# (e)
Having a cubic displacement of 1,000 cubic feet or more.
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