California Statutes
§ 209.5. — 209.5. (Amended by Stats. 1959, Ch. 283.)
California § 209.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 2.PART 2. ASSESSMENT
Ch. 1.CHAPTER 1. Taxation Base
Art. 1.ARTICLE 1. Taxable and Exempt Property
This text of California § 209.5. (209.5. (Amended by Stats. 1959, Ch. 283.)) 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 § 209.5. (2026).
Text
All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts held by the builder of the vessel at the site of construction for the specific purpose of incorporation therein, shall be exempt from taxation except for state purposes, while the vessel is under construction within this State.
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Legislative History
Amended by Stats. 1959, Ch. 283.
Nearby Sections
2
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California § 209.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/209.5..