California Revenue and Taxation Code

§ 220

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 220Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov

Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal property taxation. This exemption does not apply to aircraft normally based in California, or operated intrastate or interstate in and into California.

Legislative history

Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.