§ 1140
38 words·~1 min read·
/ca/revenue-and-taxation-code/1140A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.