Cal. Code Regs. tit. 18 § 206

Current through Register 2024 Notice Reg. No. 43, October 25, 2024

Section 206 - Assessment of Artificial Satellites

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

Cal. Code Regs. Tit. 18, § 206

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.

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