Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 220 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 220
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 220 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
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.