Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.
Cal. Rev. & Tax. Code § 1138
Vessels
Applied in 2 court decisions — leading case 8 Cal. 3d 922 - Haman v. County of Humboldt (1973)
Most recently applied in 8 Cal. 3d 922 - Haman v. County of Humboldt (March 1973)
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.