Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 2. Exemptions

Section 5331

5331. Aircraft owned by United States or foreign government. 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.

History.—Added by Stats. 1961, p. 3681, in effect September 15, 1961.