Revenue and Taxation Code 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 made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile.

Source: Section 1018, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1018. (updated Jan. 1, 1939; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 1018's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_1018

Original Source: Section 1018, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1018. (last accessed May 12, 2025).