2005 California Revenue and Taxation Code Sections 1016-1022 Article 2. Goods in Transit

1016.  As used in this article, "intrastate water carrier" means a
person engaged in the intrastate transportation of goods by water.
1017.  As used in this article, "goods in transit" means personal
property which, on the lien date, is in transit and is possessed or
controlled and managed by an intrastate water carrier.
1018.  As used in this article, "residence of the owner" means the
county where the goods in transit were 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.
1019.  Goods in transit have the residence of the owner as their
situs for taxation.
1020.  Every intrastate water carrier shall file a copy of the bill
of lading or manifest for all goods in transit with the forwarding
agent or warehouse proprietor for delivery to the assessor of his
county.  If the goods are delivered for transportation by other
persons, the intrastate water carrier shall report the goods in
transit to the assessor of the county from which they were received.
1021.  The copy of the bill of lading or manifest shall show the
description, value, consignor and consignee of the goods.
1022.  Every person who violates any provision of this article is
guilty of a misdemeanor.