Revenue and Taxation Code section 6273

“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:

(a)

A seaplane,

(b)

A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,

(c)

A watercraft of a type designed to be propelled solely by oars or paddles,

(d)

A watercraft of eight feet or less in length of a type designed to be propelled by sail.
A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.

Source: Section 6273, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6273.­ (updated Jan. 1, 1971; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 6273's source at ca​.gov