2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 3.5 - Vehicles, Vessels and Aircraft
ARTICLE 1 - Definitions
“Aircraft” means any contrivance designed for powered navigation in the air except a rocket or missile.
(Amended by Stats. 1982, Ch. 1589, Sec. 9.)
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