California Revenue and Taxation Code 5452 – If the aircraft are habitually based in a city and any school …
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If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county.
(Added by Stats. 1961, Ch. 1703.)
Terms Used In California Revenue and Taxation Code 5452
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15