§ 6273. — 6273. (Amended by Stats. 1971, Ch. 1634.)

California § 6273.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 3.5.: CHAPTER 3.5. Vehicles, Vessels and Aircraft
• Art. 1.: ARTICLE 1. Definitions

Text

“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:
(a)
A seaplane,
(b)
A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,
(c)
A watercraft of a type designed to be propelled solely by oars or paddles,
(d)
A watercraft of eight feet or less in length of a type designed to be propelled by sail.
A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.

Legislative History

Amended by Stats. 1971, Ch. 1634.