California Statutes
§ 1139. — 1139. (Enacted by Stats. 1939, Ch. 154.)
California § 1139.
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. 5.ARTICLE 5. Vessels
This text of California § 1139. (1139. (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 § 1139. (2026).
Text
Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.
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Legislative History
Enacted by Stats. 1939, Ch. 154.
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Bluebook (online)
California § 1139., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/1139..