Section 6273 - "Vessel" defined"Vessel" means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:
(b) A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,(c) A watercraft of a type designed to be propelled solely by oars or paddles,(d) A watercraft of eight feet or less in length of a type designed to be propelled by sail.A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.
Ca. Rev. and Tax. Code § 6273
Amended by Stats. 1971, Ch. 1634.