California Revenue and Taxation Code 1017 – As used in this article, “goods in transit” means personal property …
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As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 1017
- intrastate water carrier: means a person engaged in the intrastate transportation of goods by water. See California Revenue and Taxation Code 1016
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.