California · Revenue and Taxation Code - RTC

RTC §209: The exemption of certain vessels from taxation except for state purposes is as specified in subdivision ( l ) of Section 3 of Article XIII of the Constitution.

What this law says, in plain English

Certain vessels are exempt from taxation, except when the state requires taxes for state purposes, as defined in the state constitution.

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The exemption of certain vessels from taxation except for state purposes is as specified in subdivision ( l ) of Section 3 of Article XIII of the Constitution.

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