GroundRules
RTC § 1151
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 5. Special Types of Property [982. - 1162.]
- ARTICLE 6. Certificated Aircraft [1150. - 1157.]
Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state, whether in flight or on the ground. To determine such extent for purposes of property taxation, the allocation formula specified by Section 1152 shall be applied.
Collected 2026-09-14T05:56:33Z. Source file · JSON