Article 5. Situs
- § 201. Tax Situs of Air Carriers' Aircraft Components, Repair and Replacement Parts, and Supplies.
- § 202. Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators.
- § 203. Goods in Transit.
- § 204. Leased Property.
- § 205. Movable Property.
- § 206. Assessment of Artificial Satellites.