The info in your link says it specifically excludes documented vessels. Maybe it works with a boat that you register in another state.
There is another publication (#40) that deals with documented vessels - however it refers you back to that one (#52) for tax exemption. If registered in CA then you are stuck for the tax. Many boats, and all aircraft, are not registered in the state regardless of where they are used or kept.
I know scores of people who have done this for both boats and aircraft. In my case both boats were CG documented, that was clearly stated to the CDTFA, the exemption was granted in writing quoting the CG reg number. Might be best to read the actual statute, but you will find I am right, not lucky.
Sure, consult and attorney if confused - but this is done all the time here.