2025 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 10 - AIRCRAFT ASSESSMENT AND TAXATION
CHAPTER 2 - Exemptions
Section 5331.

Universal Citation:
CA Rev & Tax Code § 5331 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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.

(Added by Stats. 1961, Ch. 1703.)

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