Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Rules
Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION
CHAPTER 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Subchapter 2. Assessment (101–300)
Article 5. Situs (201–250)
Authority: Section 15606, Government Code.
Reference: Article XIII, section 14, California Constitution. Section 201, Revenue and Taxation Code.
An artificial satellite permanently located in outer space does not have a tax situs in this state.
History: Adopted September 26, 2001, effective January 1, 2002. Adopted to clarify that artificial satellites permanently located in outer space do not have a tax situs in this state for purposes of the property tax.