California Laws: Revenue and Taxation Code Sections 1150-1156
California Laws > Revenue and Taxation Code
- California Laws: Revenue and Taxation Code Section 1150
As used in this article, "certificated aircraft" means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in... - California Laws: Revenue and Taxation Code Section 1151
Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state,... - California Laws: Revenue and Taxation Code Section 1152
The allocation formula to be used by each assessor is as follows: (a) The time in state factor is the proportionate amount of time, both... - California Laws: Revenue and Taxation Code Section 1153
After consulting with the assessors of the counties in which aircraft of an air carrier normally make physical contact, the board shall designate for each... - California Laws: Revenue and Taxation Code Section 1153.5
(a) The Aircraft Advisory Subcommittee of the California Assessors' Association shall, after soliciting input from commercial air carriers operating in the state, do both of... - California Laws: Revenue and Taxation Code Section 1154
(a) As used in this section, "air taxi" means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity... - California Laws: Revenue and Taxation Code Section 1155
For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make physical... - California Laws: Revenue and Taxation Code Section 1156
Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by...