{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5301","citation":"Rev. & Tax. Code, § 5301","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [5301. - 5304.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10/chapter-1"}],"history":"Added by Stats. 1961, Ch. 1703.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-5301","source":"California Legislative Information bulk export (pubinfo)"}