2005 California Revenue and Taxation Code Sections 5301-5304 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

5301.  It is the intent of the Legislature in enacting this part to
provide for a uniform countywide system of ad valorem taxation of all
aircraft in this State, regardless of where the aircraft is based in
the State.
5302.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.
5303.  (a) "Aircraft" means any contrivance used or designed for the
navigation of or for flight in the air which has been flown at least
once, other than a parachute or similar emergency safety device.
   (b) "Aircraft" does not include any of the following:
   (1) Rockets or missiles.
   (2) Aircraft operated exclusively by an air carrier or foreign air
carrier as defined in subdivisions (3) and (19) of Section 101 of
Title 1 of the "Federal Aviation Act of 1958" (P.L. 85-726; 72 Stat.
731) engaged in air transportation as defined in subdivision (10) of
the same section while there is in force a certificate or permit
issued by the Civil Aeronautics Board of the United States, or its
successor, or a certificate or permit issued by the California Public
Utilities Commission, or its successor, authorizing such air carrier
to engage in such transportation.
   (3) Air taxis as defined in subdivision (a) of Section 1154.
5304.  "In this State" means within the exterior limits of the State
of California, and includes all territory within these limits owned
by or ceded to the United States of America.