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 206 - Assessment of Artificial Satellites
Universal Citation: 18 CA Code of Regs 206
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
An artificial satellite permanently located in outer space does not have a tax situs in this state.
1. New section filed 11-8-2001; operative 1-1-2002 (Register 2001, No. 45).
Note: Authority cited: Section 15606, Government Code. Reference: California Constitution, article XIII, Section 14; and Section 201, Revenue and Taxation Code.
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