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2005 California Revenue and Taxation Code Sections 5331-5332 CHAPTER 2. EXEMPTIONS

REVENUE AND TAXATION CODE
SECTION 5331-5332 

5331.  Aircraft owned by the United States, by any foreign
government, or by a consul or other official representative of any
foreign government, are exempt from personal property taxation.
5332.  Aircraft owned by this State or by any county, city and
county, city, district, political subdivision, public corporation or
authority of this State are exempt from personal property taxation.


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