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Section 1155 Of Article 6. Certificated Aircraft From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 5. >> Article 6.
1155
. For purposes of Section 404, certificated aircraft shall be
deemed to be situated only in those taxing agencies in which the
aircraft normally make physical contact with sufficient regularity to
entitle such agencies to tax the aircraft under the laws and
Constitution of the United States. Flight time within the state shall
be allocated as follows:
(a) If the aircraft takes off in one taxing agency which is entitled to tax (within the meaning of the preceding sentence) and lands in another agency which is entitled to tax, the flight time between such taxing agencies shall be allocated one-half to each such agency.
(b) If the aircraft arrives from out of state or leaves the state, the flight time from or to the state boundary shall be allocated to the taxing agency entitled to tax in which the aircraft first lands or last takes off, as the case may be.
(a) If the aircraft takes off in one taxing agency which is entitled to tax (within the meaning of the preceding sentence) and lands in another agency which is entitled to tax, the flight time between such taxing agencies shall be allocated one-half to each such agency.
(b) If the aircraft arrives from out of state or leaves the state, the flight time from or to the state boundary shall be allocated to the taxing agency entitled to tax in which the aircraft first lands or last takes off, as the case may be.
