California Revenue and Taxation Code ARTICLE 6 - Certificated Aircraft

• Section 1150.
  As used in this article, “certificated aircraft” means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in...
• Section 1151.
  Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state,...
• Section 1152.
  The allocation formula to be used by each assessor is as follows:(a) The time in state factor is the proportionate amount of time, both in the...
• Section 1153.
  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...
• Section 1154.
  (a) As used in this section, “air taxi” means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity of...
• Section 1155.
  For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make physical...
• Section 1156.
  Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by...

Last modified: October 22, 2018