Section 6273.
Cal. Revenue and Taxation Code - RTC § 6273.
in effect“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:
(a)
A seaplane,
(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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026