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Section 6273 Of Article 1. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 3.5. >> Article 1.
6273
. "Vessel" means any boat, ship, barge, craft, or floating
thing designed for navigation in the water except:
(a) A seaplane,
(b) A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,
(c) A watercraft of a type designed to be propelled solely by oars or paddles,
(d) A watercraft of eight feet or less in length of a type designed to be propelled by sail. A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.
(a) A seaplane,
(b) A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,
(c) A watercraft of a type designed to be propelled solely by oars or paddles,
(d) A watercraft of eight feet or less in length of a type designed to be propelled by sail. A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.
