CHAPTER 2. Exemptions [5331. - 5332.]

Cal. Revenue and Taxation Code - RTC 2.
in effect

Cal. Revenue and Taxation Code - RTC § 5331. Section 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.

Cal. Revenue and Taxation Code - RTC § 5332. Section 5332.

Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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