California Statutes
§ 1018. — 1018. (Enacted by Stats. 1939, Ch. 154.)
California § 1018.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 2.PART 2. ASSESSMENT
Ch. 5.CHAPTER 5. Special Types of Property
Art. 2.ARTICLE 2. Goods in Transit
This text of California § 1018. (1018. (Enacted by Stats. 1939, Ch. 154.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 1018. (2026).
Text
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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Legislative History
Enacted by Stats. 1939, Ch. 154.
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Bluebook (online)
California § 1018., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/1018..