Cal. Rev. & Tax. Code § 1139
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 1139