California Revenue and Taxation Code 1019 – Goods in transit have the residence of the owner as their situs for …
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Goods in transit have the residence of the owner as their situs for taxation.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 1019
- 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. See California Revenue and Taxation Code 1018