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 1.5. Trailer Coaches

Section 10770

10770. Penalty for delinquency. (a) If the fee for an original registration is not paid within 20 days after it becomes delinquent, a penalty equal to 20 percent of the fee shall be added and collected with the fee.

(b) A penalty of 20 percent of the license fee shall be added on any application for original or renewal of year-round or annual registration made later than midnight of the date of expiration or on or after the date penalties become due. This penalty shall be computed after the vehicle license fee has been combined with the registration and weight fees as provided in Sections 9250 and 9400 of the Vehicle Code.

(c) Notwithstanding subdivision (a), any penalty that became due prior to January 1, 1978, shall be computed at the rate of penalty which was then in effect.

History.—Added by Stats. 1973, Ch. 889, p. 1647, in effect September 28, 1973. Stats. 1974, Ch. 1330, p. 2888, in effect September 26, 1974, operative March 8, 1976, deleted the former second sentence of subdivision (b); substituted "1976" for "1975" in subdivision (c); added subdivision (d); and substituted "March 8, 1976" for "March 10, 1975" in the first sentence of the fifth paragraph, and added the balance thereof after "on March 8, 1976". Stats. 1978, Ch. 818, in effect January 1, 1979, substituted "20 percent" for "50 percent" in the first sentences of subdivisions (a) and (b); substituted "January 1, 1978" for "March 8, 1976" in subdivision (d); and deleted the former fifth paragraph. Stats. 1998, Ch. 601 (SB 1250), in effect January 1, 1999, substituted "and collected with the fee" for "thereto and to be collected therewith" after "added" in the first sentence of subdivision (a); substituted "This" for "Such" before "penalty" and deleted ", 9253," after "9250" in the second sentence of subdivision (b); deleted former subdivision (c) which provided for calculation of penalties for the 1976 registration year; and relettered former subdivision (d) as subdivision (c) and deleted "of this section" after "subdivision (a)", and substituted "that" for "which" after "penalty" therein.