CA Rev & Tax Code Section 220

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.

Source: Section 220, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=220..

Last Updated

Aug. 19, 2023

§ 220’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_220

Original Source: Section 220, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=220. (last accessed Aug. 19, 2023).