Home/California/Statutes/Code RTC: Revenue 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/§ 1019.
California Statutes

§ 1019. — 1019. (Enacted by Stats. 1939, Ch. 154.)

California § 1019.
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 § 1019. (1019. (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 § 1019. (2026).

Text

Goods in transit have the residence of the owner as their situs for taxation.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Enacted by Stats. 1939, Ch. 154.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 1019., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/1019..