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Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3.5. Vehicles, Vessels, and Aircraft *

Article 1. Definitions

Section 6274



6274. "Aircraft." "Aircraft" means any contrivance designed for powered navigation in the air except a rocket or missile.

History—Stats. 1982, Ch. 1589, in effect January 1, 1983, deleted "powered" before "contrivance" and added "powered" before "navigation."

Replacement Parts.—"Aircraft" is not to be interpreted to include replacement parts thereof. National Aircraft Leasing, Ltd. v. State Board of Equalization (1979) 90 Cal.App.3d 549.


* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.