Revenue and Taxation Code section 5391

For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as all other personal property. Aircraft which are considered business inventories, within the meaning of Section 129 of the Revenue and Taxation Code, shall be included in the inventory exemption.

Source: Section 5391, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5391. (updated Jul. 18, 1980; accessed Sep. 1, 2025).

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Sep. 1, 2025

§ 5391's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5391

Original Source: Section 5391, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5391. (last accessed May 12, 2025).