Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
105.0000 AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION
105.0050 Late Filing. Until January 1, 2004, there was no provision for late filing for the aircraft of historical significance exemption. Chapter 604, Stats. 2003, added section 276.5 to the Revenue and Taxation Code to provide for late filing, effective as of January 1, 2004. Thus, late filing is available for 2004 claims and thereafter, but not to late filings for prior years. C 5/5/2004.