State Codes and Statutes
Statutes > California > Rtc > 5331-5332REVENUE AND TAXATION CODE
SECTION 5331-5332
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. 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.