Cal. RTC § 1020
This is the official text of Cal. RTC § 1020, 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
Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier shall report the goods in transit to the assessor of the county from which they were received.
Status: in_force · Read it on the official government site
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