{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5332","citation":"Rev. & Tax. Code, § 5332","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 2. Exemptions [5331. - 5332.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10/chapter-2"}],"history":"Added by Stats. 1961, Ch. 1703.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-5332","source":"California Legislative Information bulk export (pubinfo)"}