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 has not been given shall be assessed only in the county where documented.

Source: Section 1140, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1140. (updated Jan. 1, 1939; accessed Sep. 7, 2026).

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Verified:
Sep. 7, 2026

§ 1140's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_1140

Original Source: Section 1140, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1140. (last accessed May 12, 2025).