Cal. RTC § 1139
This is the official text of Cal. RTC § 1139, 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
Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.
Status: in_force · Read it on the official government site
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