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.
Ca. Rev. and Tax. Code § 1017
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.
Ca. Rev. and Tax. Code § 1017