{"data":{"id":"us-ca/rtc-5301","jurisdiction":"us-ca","citation":"RTC § 5301","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]","CHAPTER 1. General Provisions and Definitions [5301. - 5304.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"658d56717077e8a813b2aff53e5f9db62fae461779ba6e85c2e1ad9fa841f96d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5170","next":"us-ca/rtc-5302"},"notice":"GroundRules: Original legal text. Not legal advice."}