California Revenue and Taxation Code ARTICLE 5 - Vessels

• Section 1136.
  A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do.(Enacted...
• Section 1137.
  Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county...
• Section 1138.
  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...
• Section 1139.
  Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring...
• Section 1140.
  Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring...
• Section 1141.
  Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 22, 2018