Code Section Group

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )

PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456]

  ( Part 10 added by Stats. 1961, Ch. 1703. )

CHAPTER 2. Exemptions [5331 - 5332]
  ( Chapter 2 added by Stats. 1961, Ch. 1703. )

5331.
  

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.

(Added by Stats. 1961, Ch. 1703.)

5332.
  

Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation.

(Added by Stats. 1961, Ch. 1703.)

RTCRevenue and Taxation Code - RTC