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 2. Exemptions

Section 10782

10782. Vehicles leased by state; persons engaged in transportation. (a) The license fee imposed by this part does not apply to any vehicle operated by the state, or by any county, city and county, city, district, or political subdivision of the state, or the United States, as a lessee under a lease, lease-sale, or rental-purchase agreement which grants possession of the vehicle to the lessee for a period of 30 consecutive days or more.

(b) The license fee imposed by this part does not apply to any privately owned schoolbus, as defined in Section 545 of the Vehicle Code, which is either:

(1) Owned by a private nonprofit educational organization and operated in accordance with the rules and regulations of the Department of Education exclusively in transporting school pupils, or school pupils and employees, of such private nonprofit educational organization, or

(2) Operated in accordance with the rules and regulations of the Department of Education exclusively in transporting school pupils, or school pupils and employees, of any public school or private nonprofit educational organization pursuant to a contract between a public school district or nonprofit educational organization and the owner or operator of the schoolbus.

This subdivision shall not, however, be applicable to any schoolbus which is operated pursuant to any contract which requires the public school district or nonprofit educational organization to pay any amount representing the costs of registration and weight fees unless and until the contract is amended to require only the payment of an amount representing the fee required by this section.

History.—Stats. 1963, p. 3852, in effect September 20, 1963, amended and added "or the United States," and changed "12 months or more" to read "30 consecutive days." Stats. 1969, p. 2954, in effect November 10, 1969, added "subdivision" between "This" and "does" in the first sentence of the second paragraph of subdivision (a) and added subdivision (b). Stats. 1973, Ch. 411, p. 874, in effect September 10, 1973, numbered the paragraphs in subdivision (b) and added subdivision (b)(1). Stats, 1974, Ch. 1204, p. 2607, in effect September 23, 1974, deleted the former second paragraph of subdivision (a), thereby extending the exemption therein to vehicles leased, under agreements made after February 5, 1940, by such entities for the transportation of persons for hire, compensation, or profit.