Revenue and Taxation 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. (updated Jan. 1, 1966; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 220's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_220

Original Source: Section 220, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=220. (last accessed May 12, 2025).