California Code, Revenue and Taxation Code - RTC § 1160

(1) “Aircraft” has the same meaning as specified in Section 5303.

(2) “Fleet” means all aircraft operated by a manager of a fractional ownership program.

(3) “Fleet type” means aircraft classified by make, model, and series operated by a manager of a fractional ownership program.

(4) “Fractionally owned aircraft” or “aircraft operated in fractional ownership programs” means those aircraft registered with the Federal Aviation Administration as fractionally owned aircraft.

(5) “Landing” means physical contact involving the embarking or disembarking of crew, passengers, or freight, and that physical contact did not arise unintentionally as the result of an emergency.