Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 1. Computation of Fee

Section 10752.1

Section operative until July 1, 2011

10752.1. Measure of fee; trailer coach. deletion(a) The annual amount of the license fee for a trailer coach which is required to be moved under permit as authorized in Section 35790 of the Vehicle Code shall be a sum equal to the following percentage of the market value of the vehicle as determined by the department:

(1) Sixty-five hundredths of 1 percent on and after January 1, 2005, and before May 19, 2009.

(2) One percent on and after May 19, 2009.

(b) Notwithstanding Chapter 5 (commencing with Section 11001) or any other law to the contrary, all revenues (including penalties), less refunds, attributable to that portion of the rate imposed pursuant to this section in excess of 0.65 percent shall be deposited in the General Fund.

(c) This section shall cease to be operative on July 1, 2011, unless the Director of Finance makes the notification pursuant to Section 99040 of the Government Code, in which case this section shall cease to be operative on July 1, 2013.

History.—Added by Stats. 1974, Ch. 1051, p. 2268, in effect January 1, 1975. Amended by Stats. 2004, Ch. 211 (SB 1096), in effect August 5, 2004. Amended by Stats. 2009, Ch. 18 of the Third Extraordinary Session in effect January 1, 2010.

Section Operative July 1, 2011

10752.1. Measure of fee; trailer coach. (a) The annual amount of the license fee for a trailer coach which is required to be moved under permit as authorized in Section 35790 of the Vehicle Code shall be a sum equal to 0.65 percent of the market value of the vehicle as determined by the department.

(b) This section shall become operative on July 1, 2011, unless the Director of Finance makes the notification pursuant to Section 99040 of the Government Code, in which case this section shall become operative on July 1, 2013.

History.—Added by Stats. 2009, Ch. 18 of the Third Extraordinary Session in effect January 1, 2010, operative July 1, 2013.