Cal. Code Regs. Tit. 18, § 206 - Assessment of Artificial Satellites

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

Notes

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).

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