PTLG - Revenue and Taxation Code

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Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 2. Assessment > Chapter 5 > Section 1018

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 2. Goods in Transit

Section 1018

1018. "Residence of the owner." As used in this article, "residence of the owner" means the county where the goods in transit where 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.