Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Rules
Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Chapter 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.