California Revenue and Taxation Code ARTICLE 2 - Goods in Transit

• Section 1016.
  As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water.(Enacted by Stats. 1939, Ch. 154.)
• Section 1017.
  As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and...
• Section 1018.
  As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was...
• Section 1019.
  Goods in transit have the residence of the owner as their situs for taxation.(Enacted by Stats. 1939, Ch. 154.)
• Section 1020.
  Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or...
• Section 1021.
  The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods.(Enacted by Stats. 1939, Ch. 154.)
• Section 1022.
  Every person who violates any provision of this article is guilty of a misdemeanor.(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 22, 2018