Section 1020 Of Article 2. Goods In Transit From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 5. >> Article 2.

. 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.