Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 1. General Provisions and Definitions

5301. Legislative intent; uniform tax on aircraft. It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State.

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

5302. Construction. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.

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

5303. "Aircraft." (a) "Aircraft" means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a parachute or similar emergency safety device.

(b) "Aircraft" does not include any of the following:

(1) Rockets or missiles.

(2) Aircraft operated exclusively by an air carrier or foreign air carrier, as respectively defined in Section 40102(a)(2) and (21) of Section 101 of Title 49 of the United States Code, engaged in air transportation, as defined in Section 40102(a)(5) of that title, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.

(3) Air taxis, as defined in subdivision (a) of Section 1154.

History.—Added by Stats. 1961, p. 3681, in effect September 15, 1961. Stats. 1968, p. 2461, in effect August 13, 1968, added the reference in subdivision (b)(2) to a certificate or permit issued by the California P.U.C., and added subdivision (b)(3). Stats. 1969, p. 1467, in effect August 14, 1969, added "subdivision (a) of" in subdivision (b)(3). Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted ", as respectively defined in Section 40102(a)(2) and (21) of Title 49 of the United States Code, engaged in air transportation, as defined in Section 40102(a)(5) of that title, while there is in force a certificate or permit issued by the Federal Aviation Administration" for "as defined in subdivisions (3) and (19) of Section 101 of Title 1 of the "Federal Aviation Act of 1958" (P.L. 85-726; 72 Stat. 731) engaged in air transportation as defined in subdivision (10) of the same section while there is in force a certificate or permit issued by the Civil Aeronautics Board of the United States, or its successor, or a certificate or permit issued by the California Public Utilities Commission" after "foreign air carrier" in the first sentence of paragraph (2) and added a comma after "Air taxis" in the first sentence of paragraph (3) of subdivision (b).

5304. "In this State." "In this State" means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United States of America.

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

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