My vessel was stored or located in the State of Nevada on the lien date of January 1. Why do I have to pay California taxes?

The situs of a vessel can be determined in a variety of manners. We look at the following to determine the situs of a vessel:

1. Where is the vessel registered?
2. Where is the boat primarily located? – (i.e. In your garage, at a facility).
   a. If located at a facility within Placer County, situs is established at that facilities principal location.
        i. If the facility you contract with is full and your vessel is sent out of State or County temporarily for the winter season to a secondary location, situs has not changed.
3. Where is your primary residence (domicile)?
   a. If applicable, where is your secondary residence (domicile)?
4. Where is the vessel primarily used?
5. Has situs been established elsewhere?

Show All Answers

1. Why do I have to pay taxes on my vessel?
2. I paid the sales tax when I purchased the vessel and paid registration fees to the Department of Motor Vehicles. Why am I paying taxes again?
3. Why is my vessel being assessed in Placer County when I take it to many locations?
4. My vessel was stored or located in the State of Nevada on the lien date of January 1. Why do I have to pay California taxes?
5. Why do I have a 10% penalty note on my tax bill for my vessel?
6. Can my taxes be prorated?
7. I filed bankruptcy. Why do I have to pay the tax?