CHAPTER 1. General Provisions and Definitions [5301. - 5304.]

Cal. Revenue and Taxation Code - RTC 1.

in effect

Cal. Revenue and Taxation Code - RTC § 5301. Section 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.

Cal. Revenue and Taxation Code - RTC § 5302. Section 5302.

Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.

Cal. Revenue and Taxation Code - RTC § 5303. Section 5303.

(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.

Cal. Revenue and Taxation Code - RTC § 5304. Section 5304.

“In this State” means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United States of America.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026