California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 2 - ASSESSMENTChapter 5 - Special Types of PropertyArticle 2 - Goods in Transit§ 1019§ 1019Enacted by Stats. 1939, Ch. 154.Goods in transit have the residence of the owner as their situs for taxation.Cite this sectionCal. Rev. & Tax. Code § 1019 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-5-special-types-of-property/article-2-goods-in-transit/section-1019CopyOther sections in Article 2 - Goods in Transit§ 1016§ 1017§ 1018§ 1019§ 1020§ 1021§ 1022← § 1018§ 1020 →