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 · 2026-09 edition · updated 2026-10-03 · 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.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.