GroundRules
RTC § 220
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 1. Taxation Base [201. - 287.]
- ARTICLE 1. Taxable and Exempt Property [201. - 242.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON