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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 10. AIRCRAFT ASSESSMENT AND TAXATION 5301-5456›CHAPTER 2. Exemptions 5331-5332

§ 5331

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

Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation.

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

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California Revenue and Taxation Code

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