California Code, RTC 5301.

California Code, RTC 5301.

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Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911] Â Â ( Division 1 enacted by Stats. 1939, Ch. 154. ) Â Â PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456] Â Â ( Part 10 added by Stats. 1961, Ch. 1703. ) Â Â

CHAPTER 1. General Provisions and Definitions [5301 - 5304] Â Â ( Chapter 1 added by Stats. 1961, Ch. 1703. )

  5301.  It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State. (Added by Stats. 1961, Ch. 1703.)