Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 5. Distribution of Proceeds

Section 11003

11003. Appropriation for use of department. The amount appropriated by the Legislature for the use of the Department of Motor Vehicles and the Franchise Tax Board for the enforcement of this part shall be transferred from the Motor Vehicle License Fee Account in the Transportation Tax Fund to the Motor Vehicle Account in the State Transportation Fund. That amount shall be determined so that the appropriate costs for registration and motor vehicle license fee activities are apportioned between the recipients of revenues in proportion to the revenues that would have been received by those recipients if the total fee imposed under this part was 2 percent of the market value of a vehicle.

History.—The original section provided for appropriations from the License Fee Fund for the use of the Department of Motor Vehicles in an amount determined by the Department of Finance to be necessary for the enforcement of this part but not in excess of 3 percent of the money paid into the fund. Stats. 1945, p. 1968, in effect June 25, 1945, substituted provisions for transfers to the Motor Vehicle Fund during the months of January, April, July, and October of one-quarter of the moneys appropriated by the Legislature from the License Fee Fund for the support of the Department of Motor Vehicles for the fiscal year in which such distribution is made, and added a second paragraph relieving the License Fee Fund from the application of Section 11006 of the Government Code. Stats. 1947, p. 2648, in effect September 19, 1947, reworded the first paragraph (deleting the reference to transfers in specific months) and deleted the second paragraph referring to Section 11006 of the Government Code. Stats. 1971, p. 2431, operative January 1, 1972, substantially revised this section. Stats. 1980, Ch. 650, in effect July 20, 1980, operative July 1, 1982, added the second sentence. Stats. 1994, Ch. 1243, in effect September 30, 1994, but operative January 1, 1994, added "and the Franchise Tax Board" after "Department of Motor Vehicles" in the first sentence; substituted "That" for "Such" before "amount" and substituted "those" for "such" after "revenues received by" in the second sentence. Amended by Stats. 2004, Ch. 211 (SB 1096), in effect August 5, 2004.