{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5392","citation":"Rev. & Tax. Code, § 5392","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 4. Levy [5391. - 5392.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10/chapter-4"}],"history":"Amended by Stats. 1980, Ch. 610, Sec. 4.   Effective July 18, 1980.","effective":"1980-07-18","html":"<p>The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.</p>","text":"The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/levy-5392","source":"California Legislative Information bulk export (pubinfo)"}