Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Law

CHAPTER 3.3. VEHICLE SMOG IMPACT FEE

Section 6262

6262. Vehicle smog impact fee. [Repealed by Stats. 2000, Ch. 32 (SB 215), in effect June 8, 2000.]

Smog Impact Fee is Unconstitutional.—The Court of Appeal held that the Smog Impact Fee was unconstitutional under the Commerce Clause of the United States Constitution and also violated Article XIX of the California Constitution. Jordan v. Dept. of Motor Vehicles (1999) 75 Cal.App.4th 449.