Location of property
The place of location of property for the purposes of this article is deemed to be:
1) for maritime, river and air transport vehicles - the place (port) of registration; if such a place does not exist, the place of state registration; if neither exists, the place of residence of the property owner;
(as amended by Federal Laws dated 29.06.2004 No. 58-FZ, dated 27.07.2006 No. 137-FZ)
2) for transport vehicles not mentioned in paragraph 1 of this subsection - the place of state registration; if such a place does not exist, the place of residence of the property owner;
(paragraph 2 as amended by Federal Law dated 29.06.2004 No. 58-FZ)
3) for other real estate - the actual location of the property;
(as amended by Federal Law dated 09.07.1999 No. 154-FZ)
5.1. The rules provided for in paragraph 5 of this article also apply to real estate and vehicles owned by the state or municipal authorities and forming part of the property of organizations (including in accordance with a concession agreement), to which such organizations have been granted rights of ownership, use, and disposal or rights of ownership and use1
"Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012) ↩
Морфология
Род
Понятие «место нахождения имущества» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | места нахождения имущества | мест нахождения имущества |
| Д | месту нахождения имущества | местам нахождения имущества |
| В | место нахождения имущества | места нахождения имущества |
| Т | местом нахождения имущества | местами нахождения имущества |
| П | месте нахождения имущества | местах нахождения имущества |