California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 5301.
  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...
• Section 5302.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1961, Ch. 1703.)
• Section 5303.
  (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...
• Section 5304.
  “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...

Last modified: October 22, 2018