Section 1019.

Cal. Revenue and Taxation Code - RTC § 1019.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Goods in transit have the residence of the owner as their situs for taxation.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements