California Statutes
§ 5391. — 5391. (Amended by Stats. 1980, Ch. 610, Sec. 3.5.)
California § 5391.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 10.PART 10. AIRCRAFT ASSESSMENT AND TAXATION
Ch. 4.CHAPTER 4. Levy
This text of California § 5391. (5391. (Amended by Stats. 1980, Ch. 610, Sec. 3.5.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5391. (2026).
Text
For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as all other personal property. Aircraft which are considered business inventories, within the meaning of Section 129 of the Revenue and Taxation Code, shall be included in the inventory exemption.
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Legislative History
Amended by Stats. 1980, Ch. 610, Sec. 3.5. Effective July 18, 1980.
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California § 5391., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5391..