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2011 California Code
Revenue and Taxation Code
DIVISION 1. PROPERTY TAXATION [50 - 5911]
ARTICLE 1. Taxable and Exempt Property
Section 220


CA Rev & Tax Code § 220 (through 2012 Leg Sess) What's This?

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.

(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)

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