Cal. Revenue and Taxation Code - RTC § 1016. Section 1016.
As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water.
ARTICLE 2. Goods in Transit [1016. - 1022.]
Cal. Revenue and Taxation Code - RTC 2.
in effectCal. Revenue and Taxation Code - RTC § 1017. Section 1017.
As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier.
Cal. Revenue and Taxation Code - RTC § 1018. Section 1018.
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.
Cal. Revenue and Taxation Code - RTC § 1019. Section 1019.
Goods in transit have the residence of the owner as their situs for taxation.
Cal. Revenue and Taxation Code - RTC § 1020. Section 1020.
Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier shall report the goods in transit to the assessor of the county from which they were received.
Cal. Revenue and Taxation Code - RTC § 1021. Section 1021.
The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods.
Cal. Revenue and Taxation Code - RTC § 1022. Section 1022.
Every person who violates any provision of this article is guilty of a misdemeanor.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026