Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 1. Computation of Fee

Section 10751

10751. Imposition of fee. A license fee is hereby imposed for the privilege of operating upon the public highways in this state any vehicle of a type which is subject to registration under the Vehicle Code, or any trailer coach which is required to be moved under permit as authorized in Section 35790 of the Vehicle Code and which is not subject to local property taxation pursuant to Part 13 (commencing with Section 5800) of Division 1. Vehicles of banks, including national banking associations, shall be subject to all provisions of the Vehicle Code to the same extent and same manner as other vehicles, and shall be subject to this part.

History.—Stats. 1943, p. 2170, in effect August 4, 1943, added "which is" in the first sentence. Stats. 1970, p. 2968, effective November 23, 1970, added "(a) Except as provided in subdivision (b)," and subdivision (b). Stats. 1973, Ch. 889, p. 1645, in effect September 28, 1973, operative March 19, 1975, deleted the subdivision letters, "Except as provided in subdivision (b)," in the first sentence, and former subdivision (b). Stats. 1974, Ch. 1330, p. 2886, in effect September 26, 1974, postponed the operative date of Stats. 1973, Ch. 889, p. 1645, to March 8, 1976. Stats. 1975, Ch. 575, p. 1153, in effect September 6, 1975, operative March 8, 1976, added the second sentence. Stats. 1980, Ch. 1149, in effect January 1, 1981, added the balance of the first sentence after the first "Vehicle Code".

Application to servicemen.—The California vehicle license fee constitutes a personal property tax from which nonresident servicemen stationed in California are exempt under the Soldiers' and Sailors' Civil Relief Act of 1940. California v. Buzard, 382 U.S. 386, affirming People v. Buzard, 61 Cal.2d 833.

Vehicles operated solely on federal roads.—Respondent's vehicles, operated solely on the federal roads within Yosemite National Park, are not subject to the Vehicle License Fee Law or the registration and fee requirements of the Vehicle Code. Yosemite Park & Curry Co. v. Dept. of Motor Vehicles, 177 Cal.App.2d 448.