Cal. RTC § 1018
This is the official text of Cal. RTC § 1018, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
As used in this article, “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.
Status: in_force · Read it on the official government site
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