California § 1140. 1140. (Enacted by Stats. 1939, Ch. 154.)

California Statutes

§ 1140. — 1140. (Enacted by Stats. 1939, Ch. 154.)

California § 1140.

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 § 1140. (1140. (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 § 1140. (2026).

Text

Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.

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