Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT *
Article 1. Definitions
Section 6274
6274. "Aircraft." "Aircraft" means any contrivance designed for powered navigation in the air except a rocket or missile.
History.—Stats. 1982, Ch. 1589, in effect January 1, 1983, deleted "powered" before "contrivance" and added "powered" before "navigation."
Replacement Parts.—"Aircraft" is not to be interpreted to include replacement parts thereof. National Aircraft Leasing, Ltd. v. State Board of Equalization (1979) 90 Cal.App.3d 549.
* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.