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Cal. Rev. & Tax. Code § 232

Taxable and Exempt Property

Applied in 2 court decisions — leading case 12 Cal. 3d 772 - Sea-Land Service, Inc. v. County of Alameda (1974)

Most recently applied in 12 Cal. 3d 772 - Sea-Land Service, Inc. v. County of Alameda (November 1974)

Added by Stats. 1974, Ch. 1405

All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation.

Any tax exemption created by this section shall not apply to a cargo-carrying vehicle subject to the registration provisions of Section 4000 of the Vehicle Code.

The term “container” means a receptacle:

(a) Of a permanent character and accordingly strong enough to be suitable for repeated use;

(b) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading;

(c) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another;

(d) So designed to be easy to fill and empty; and

(e) Having a cubic displacement of 1,000 cubic feet or more.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.