Revenue and Taxation Code section 1151


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.

Source: Section 1151, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=1151.­ (updated Jan. 1, 1968; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 1151's source at ca​.gov