Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 6. Certificated Aircraft*

Section 1151

1151. Situs of aircraft. Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state, whether in flight or on the ground. To determine such extent for purposes of property taxation, the allocation formula specified by Section 1152 shall be applied.

Construction.—By the provision that aircraft are to be deemed situated in the state only to the extent that they are normally physically present, the Legislature intended to exclude unscheduled aircraft present in the state because of an abnormal, unusual, or nonrecurrent event. Substitution of periods of normal activity for atypical periods was consistent with such intent and with the constitutional principle that tax on aircraft having a multiple tax situs have relation to opportunities, benefits, or protection conferred or afforded by the taxing state. Alameda County v. State Board of Equalization, 131 Cal.App.3d 374.

* Article 6 was added by Stats. 1968, p. 2460, in effect August 13, 1968.