California Revenue and Taxation Code

§ 5303

RTC § 5303 Effective Jan 1, 2012Div. 1 · Part 10 · Ch. 1

Statute text

(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 than a parachute or similar emergency safety device.

(b)“Aircraft” does not include any of the following:

(1)Rockets or missiles.

…

Legislative history

Amended by Stats. 2011, Ch. 351, Sec. 19. (SB 947) Effective January 1, 2012.