California Revenue and Taxation Code Section 1153

CA Rev & Tax Code § 1153 (2017)  

After consulting with the assessors of the counties in which aircraft of an air carrier normally make physical contact, the board shall designate for each assessment year the representative period to be used by the assessors in assessing the aircraft of the carrier.

(Added by Stats. 1968, Ch. 1306.)

Last modified: October 25, 2018