5301-5304
REVENUE AND TAXATION CODE
SECTION 5301-5304
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. 5302. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. 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 defined in subdivisions (3) and (19) of Section 101 of Title 1 of the "Federal Aviation Act of 1958" (P.L. 85-726; 72 Stat. 731) engaged in air transportation as defined in subdivision (10) of the same section while there is in force a certificate or permit issued by the Civil Aeronautics Board of the United States, or its successor, or a certificate or permit issued by the California Public Utilities Commission, or its successor, authorizing such air carrier to engage in such transportation. (3) Air taxis as defined in subdivision (a) of Section 1154. 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.