Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 2. Goods in Transit

Section 1017

1017. "Goods in transit." 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.