Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 2. Assessment
Chapter 5. Special Types of Property
Article 2. Goods in Transit
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.