§ 1018
54 words·~1 min read·
/ca/revenue-and-taxation-code/1018A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile.