California Laws: Revenue and Taxation Code Sections 1136-1141

California Laws > Revenue and Taxation Code

• California Laws: Revenue and Taxation Code 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....
• California Laws: Revenue and Taxation Code 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...
• California Laws: Revenue and Taxation Code 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...
• California Laws: Revenue and Taxation Code 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...
• California Laws: Revenue and Taxation Code 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...
• California Laws: Revenue and Taxation Code Section 1141
  Vessels not required to be documented shall be assessed in the county where habitually moored when not in service. ...