California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 2 - Assessment
Article 5 - Situs
- Section 201 - Tax Situs of Air Carriers' Aircraft Components, Repair and Replacement Parts, and Supplies
- Section 202 - Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators
- Section 203 - Goods in Transit
- Section 204 - Leased Property
- Section 205 - Movable Property
- Section 206 - Assessment of Artificial Satellites
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