Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
215.0000 CERTIFICATED AIRCRAFT
215.0015 First Revenue Flight. Revenue and Taxation Code section 1152a provides that all time prior to an aircraft's first entry into revenue service of the carrier in control of the aircraft is to be excluded. This exclusion applies only once per aircraft per carrier. LTA 2/8/1983 (No. 83/17).