DIVISION 1. PROPERTY TAXATION 50-5911›PART 10. AIRCRAFT ASSESSMENT AND TAXATION 5301-5456›CHAPTER 6. Distribution 5451-5456

§ 5452

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

If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county.

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

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California Revenue and Taxation Code

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