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 2. Exemptions

Section 10851

10789. Vehicles purchased with federal funds for specialized transportation. The license fee imposed by this part does not apply to the following:

(a) Any vehicle purchased with federal funds under the authority of paragraph (2) of subsection (b) of Section 1612 of Title 49 of the United States Code or Chapter 35 (commencing with Section 3000) of Title 42 of the United States Code for the purpose of providing specialized transportation services to senior citizens and handicapped persons by public and private nonprofit operators of specialized transportation services, including a consolidated transportation service agency designated pursuant to Section 15975 of the Government Code.

(b) Any vehicle operated solely for the purpose of providing specialized transportation services to senior citizens and persons with disabilities, by a nonprofit, public benefit consolidated transportation service agency designated under Section 15975 of the Government Code. The exemption provided by this subdivision shall not apply to more than 600 vehicles at any given time.

History.—Added by Stats. 1987, Ch. 673, in effect January 1, 1988. Stats. 1997, Ch. 667 (SB 812), in effect January 1, 1998, added "the following:" after "apply to" in the first sentence, created new subdivision (a) with the balance of the former first sentence commencing with "Any vehicle" and added subdivision (b).

Note.—Section 9 of Stats. 1987, Ch. 673 provided that no reimbursement is required by this act.