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 10753.2

10753.2. Determination of market value. (a) After determining the cost price to the purchaser, as provided in this article, the department shall classify or reclassify every vehicle, other than a trailer or semitrailer, as described in subdivision (a) of Section 5014.1 of the Vehicle Code, in its proper class according to the classification plan set forth in this section.

(b) For the purpose of this part, a classification plan is established consisting of the following classes: a class from zero dollars ($0) to and including forty-nine dollars and ninety-nine cents ($49.99); a class fromfifty dollars ($50) to and including one hundred ninety-nine dollars andninety-nine cents ($199.99); and thereafter a series of classes successively set up in brackets having a spread of two hundred dollars ($200), consisting of a number of classes that will permit classification of all vehicles.

(c) The market value of a vehicle, other than a trailer or semitrailer, as described in subdivision (a) of Section 5014.1 of the Vehicle Code, for each registration year, starting with the year the vehicle was first sold to a consumer as a new vehicle, or the year the vehicle was first purchased or assembled by the person applying for original registration in this state, or the year the vehicle was sold to the current registered owner as a used vehicle, shall be as follows: for the first year, 100 percent of a sum equal to the middle point between the extremes of its class as established in subdivision (b); for the second year, 90 percent of that sum; for the third year, 80 percent of that sum; for the fourth year, 70 percent of that sum; for the fifth year, 60 percent of that sum; for the sixth year, 50 percent of that sum; for the seventh year, 40 percent of that sum; for the eighth year, 30 percent of that sum; for the ninth year, 25 percent of that sum; and for the 10th year, 20 percent of that sum; and for the 11th year and each succeeding year, 15 percent of that sum; provided, however, that the minimum tax shall be the sum of one dollar ($1). Notwithstanding this subdivision, the market value of a trailer coach first sold on and after January 1, 1966, that is required to be moved under permit as authorized in Section 35790 of the Vehicle Code, shall be determined by the schedule in Section 10753.3.

(d) Notwithstanding any other provision of law, this section is operative for the period beginning on and after the effective date of the act amending this subdivision.

History.—Added by Stats. 1948, p. 130, operative January 1, 1949. Stats. 1965, p. 4546, in effect September 17, 1965, added all after "($1)" in subdivision (c) and added subdivision (e). Stats. 1967, p. 1648, in effect November 8, 1967, substituted "suggested base price" for "delivered price". Stats. 1973, Ch. 889, p. 1645, in effect September 28, 1973, added "Except as otherwise provided in subdivision (f)" at the beginning of subdivisions (c) and (e); substituted "registration" for "calendar" at the beginning of subdivision (c); made nonsubstantive changes in subdivision (d); added "for each registration year of its life" after "permit" at the beginning of subdivision (e); and added subdivision (f). Stats. 1974, Ch. 1330, p. 2886, in effect September 26, 1974, substituted "is required to" for "must" in subdivision (e), and substituted "1976" for "1975" in both places in subdivision (f). Stats. 1975, Ch. 224, p. 605, in effect January 1, 1976, substituted "subdivision (e)" for "subdivision (f)" and "Section 10753.3" for "subdivision (b) of this section" in subdivision (c), delete the former subdivision (e), and relettered the former subdivision (f) as subdivision (e). Stats. 1977, Ch. 821, in effect January 1, 1978, substituted "in this article" for "above", and deleted "hereinbefore" before and added "in this article" after "provided" in the first sentence of subdivision (a); deleted "Except as otherwise provided in subdivision (e)," at the beginning of, deleted "of its life" after "registration year", added "the vehicle was" after "year", added "or the year the vehicle was first purchased or assembled by the person applying for original registration in this state," after "vehicle", and added "however," after "provided," in the first sentence, and substituted "Notwithstanding the provisions of this subdivision," for "except that" in the second sentence of subdivision (c); and deleted subdivisions (d) and (e). Stats. 1983, Ch. 323, in effect July 21, 1983, deleted "California suggested base price . . . of a vehicle or its" before "cost price" in subdivision (a); and increased the percentages for determining market value for the second through eighth years and substituted "for the ninth year, 10 percent of such sum; and for the tenth year" for "and for the ninth" after "sum" in subdivision (c). Stats. 1991, Ch. 87, in effect June 30, 1991, operative August 1, 1991, added "or reclassify" after "classify" in subdivision (a); deleted "either" after "with", added a comma after "new vehicle", added "or the year . . . a used vehicle," after "this state,", substituted "100" for "85" after "first year,", deleted "of this section" after "subdivision (b)", substituted "90" for "85" after "second year,", substituted "that" for "such" after "percent of", substituted "80" for "70" after "third year,", substituted "that" for "such" after "percent of", substituted "70" for "55" after "fourth year,", substituted "that" for "such" after "percent of", substituted "60" for "40" after "fifth year,", substituted "that" for "such" after "percent of", substituted "50" for "30" after "sixth year,", substituted "that" for "such" after "percent of", substituted "40" for "25" after "seventh year,", substituted "that" for "such" after "percent of", substituted "30" for "15" after "eighth year,", substituted "that" for "such" after "percent of", substituted "25" for "10" after "ninth year,", substituted "that" for "such" after "percent of", added ", 20 percent . . . 11th year" after "10th year", substituted "15" for "5" after "succeeding year,", substituted "that" for "such" after "percent of", in the first sentence of subdivision (c); deleted "the provisions of" after "Notwithstanding" in the second sentence of subdivision (c); added subdivision (d). Stats. 2000, Ch. 861 (SB 2084), in effect September 29, 2000, added ", other than a trailer or semitrailer," after "every vehicle" in the first sentence of subdivision (a); substituted "zero" for "no" after the first "class from" and substituted "a number of classes that" for "such number of classes as" after "consisting of" in the first sentence of subdivision (b); and added ", other than a trailer or semitrailer," after "a vehicle" in the first sentence of subdivision (c). Stats. 2001, Ch. 826 (AB 1472), in effect January 1, 2002, added ", as described in subdivision (a) of Section 5014.1 of the Vehicle Code," after "semitrailer" in the first sentence of subdivision (a) and in the first sentence of subdivison (c). Amended by Stats. 2004, Ch. 211 (SB 1096), in effect August 5, 2004.

Note.—Section 149.46 of Stats. 1983, Ch. 323, provided the amendments to this section shall be operative for any vehicle whose registration expires on or after September 30, 1983. Secs. 152–154 thereof provided no payment by state to local agencies or school districts because of this act. Sec. 155 thereof provided the provisions of this act shall remain in effect unless or until they are amended or repealed by a later enacted act. Sec. 156 thereof provided the provisions of the act are severable.

Note.—Section 13, Stats. 1991, Ch. 88, clarified that the provisions of Section 10753.2 shall become operative August 1, 1991.

Note.—Section 1 of Stats. 2001, Ch. 826 (AB 1472), provided that:

(a) The Legislature finds and declares that it is necessary to convert California's system of commercial vehicle registration from an unladen weight system to a gross vehicle weight system and to initiate a permanent trailer identification program. Furthermore, it is the intent of the Legislature that this conversion be revenue neutral to all cities and counties and all unladen weight fee system recipients.

(b) For the purposes of this act, "revenue neutrality" requires that all recipients of the fees collected under the system in effect on December 31, 2001, shall receive the same level of funding, with the same degree of flexibility, after the conversion to the system created by this act.