DIVISION 1. PROPERTY TAXATION 50-5911›PART 10. AIRCRAFT ASSESSMENT AND TAXATION 5301-5456›CHAPTER 1. General Provisions and Definitions 5301-5304

§ 5301

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State.

(Added by Stats. 1961, Ch. 1703.)

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California Revenue and Taxation Code

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