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.