Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5301 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 5301

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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 in this State, regardless of where the aircraft is based in the State.

Citator

Cal. Rev. & Tax. Code § 5301 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

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 in this State, regardless of where the aircraft is based in the State.