Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 10. Aircraft Assessment and Taxation
CHAPTER 2. Exemptions
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.