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Chapter 2. Assessment›Article 5. Situs

§ 206. Assessment of Artificial Satellites.

California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ICCE5C6034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

An artificial satellite permanently located in outer space does not have a tax situs in this state.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: California Constitution, article XIII, Section 14; and Section 201, Revenue and Taxation Code.

History

  1. New section filed 11-8-2001; operative 1-1-2002 (Register 2001, No. 45).

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▸Contents — California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax

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