Which is not true, the state tax on the purchase of a partnership
share resulting in a name change on the FAA Certificate of
Registration,

If less than a majority of the shares or partnership status changes
there is no state sales tax. You could actually buy a plane w/o sales
tax by first putting your name on the reg with the previous owner and
then later taking him off in two transactions. They equated it to
buying stock on the stock market and not having to pay state sales tax.
That was what the FTB rep said.

-Robert