Revenue and Taxation Code section 1019

Goods in transit have the residence of the owner as their situs for taxation.

Source: Section 1019, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1019. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 1019’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_1019

Original Source: Section 1019, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1019. (last accessed May 10, 2025).