Cal. Rev. & Tax. Code § 220

Current through the 2023 Legislative Session.

Section 220 - Aircraft being repaired

Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal property taxation. This exemption does not apply to aircraft normally based in California, or operated intrastate or interstate in and into California.

Ca. Rev. and Tax. Code § 220

Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.