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Wayne is correct; see
http://www.boe.ca.gov/proptaxes/pdf/105_0040.pdf

To get the annual tax exemption, you can't use your airplane for commercial
or "general" transportation.  See below.

Question 9: What constitutes use as "general transportation"?
Answer: "General transportation" means conveyance of or travel from one
place to another.
Use of an aircraft for general transportation means flight of the aircraft
from one place to
another, for the primary purpose of transporting passengers or goods from
one location to
another.
Question 10: Does recreational flying constitute "general transportation"?
Answer: To constitute general transportation there must be flight from one
place to another, not
flights that originate and end in the same place with no intervening stop.
Recreational flying,
maintenance-related flying, and flights necessary to maintain the owner's
pilot's certificate would
not constitute general transportation unless the flights are primarily for
the purpose of
transporting goods or persons to another location. Flights to and from
historical aircraft shows or
displays do not constitute general transportation.

> ----------------------------
> From: "Wayne" <[EMAIL PROTECTED]>
> To: "Ed Burkhead" <[EMAIL PROTECTED]>, "Cflyin" <[email protected]>
> Reply-To: "Wayne" <[EMAIL PROTECTED]>
> Subject: Re: [COUPERS-FLYIN] California tax on airplanes
> 
> As always, Ed, There are hidden exceptions::
> 
> The law only applies if you only fly your aircraft to and from the 12 
> "Displays."  and nowhere else!  The aircraft cannot be used 
> for pleasure 
> flying!  

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