Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 1. Computation of Fee

Section 10757

10757. Transfer of ownership; additional fee. (a) No additional license fee shall be imposed under this part upon any vehicle upon the transfer of ownership of the vehicle, except as provided under Section 9563 of the Vehicle Code, if any license fee due thereon has already been paid for the year in which the transfer of ownership occurs.

(b) In the event that additional fees are required on a vehicle due to a prior departmental error, no penalty shall be assessed against the application for the transfer of registration when the required additional fees are paid.

History.—Stats. 1957, p. 2467, in effect September 11, 1957, added the subdivision letters and subdivision (b). Stats. 1971, p. 2681, in effect March 4, 1972, added "except as provided in Section 9563 of the Vehicle Code" after "vehicle," in subdivision (a).