BlackletterCalifornia law

Revenue and Taxation Code § 1150

ARTICLE 6. Certificated Aircraft

Current as of September 28, 2026Rev. & Tax. Code, § 1150Official source ↗

Amended by Stats. 2011, Ch. 351, Sec. 15. (SB 947) Effective January 1, 2012.

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 Section 40102(a)(2), (5), (6), and (21) of Title 49 of the United States Code, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.