§ 5303. — 5303. (Amended by Stats. 2011, Ch. 351, Sec. 19.)

California § 5303.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 10.: PART 10. AIRCRAFT ASSESSMENT AND TAXATION
• Ch. 1.: CHAPTER 1. General Provisions and Definitions

Text

(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 respectively defined in
Section 40102(a)(2) and (21) of Title 49 of the United States Code, engaged in air transportation, as defined in Section 40102(a)(5) of that title, while there is in force a certificate or permit
issued by the
Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.
(3)
Air taxis, as defined in subdivision (a) of Section 1154.

Legislative History

Amended by Stats. 2011, Ch. 351, Sec. 19. (SB 947) Effective January 1, 2012.