The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the Constitution.
Cal. Rev. & Tax. Code § 209
Taxable and Exempt Property
Amended by Stats. 1974, Ch. 311.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.