Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 1. Computation of Fee

Section 10754

10754. Vehicle license fee; offset. (a) Notwithstanding any other provision of law, the total amount of the vehicle license fee otherwise required with respect to a vehicle shall be offset in accordance with those provisions set forth below that are operative pursuant to subdivision (b):

(1) (A) For any initial or original registration of any vehicle, never before registered in this state, for which the final due date for the license fee is on or after January 1 of any calendar year for which this paragraph is operative, and for any renewal of registration with an expiration date on or after January 1 of any calendar year for which this paragraph is operative, the department shall offset the total amount of fees otherwise due at the time of registration of that vehicle by an amount equal to 25 percent of the amount computed pursuant to Section 10752 or 10752.1, or Section 18115 of the Health and Safety Code.

(B) Upon proper payment of license fees to the Department of Motor Vehicles, the amount of the offset for each vehicle shall be transferred into the Motor Vehicle License Fee Account in the Transportation Tax Fund, and into the Local Revenue Fund, pursuant to Section 11000 or Section 11000.1, as applicable.

(C) During any period in which insufficient moneys are available to be transferred from the General Fund to fully fund the offsets required by subparagraph (A), within 90 days of a reduction of funding, the department shall reduce the amount of each offset computed pursuant to that subparagraph by multiplying that amount by the ratio of the amount of moneys actually available to be transferred from the General Fund to pay for those offsets to the amount of moneys that is necessary to fully fund those offsets.

(2) (A) For any initial or original registration of any vehicle, never before registered in this state, for which the final due date for the license fee is on or after January 1 of any calendar year for which this paragraph is operative, and for any renewal of registration with an expiration date on or after January 1 of any calendar year for which this paragraph is operative, the department shall offset the total amount of fees otherwise due at the time of registration of that vehicle by an amount equal to 35 percent of the amount computed pursuant to Section 10752 or 10752.1, or Section 18115 of the Health and Safety Code.

(B) Upon proper payment of license fees to the Department of Motor Vehicles, the amount of the offset for each vehicle shall be transferred into the Motor Vehicle License Fee Account in the Transportation Tax Fund, and into the Local Revenue Fund, pursuant to Section 11000 or Section 11000.1, as applicable.

(C) During any period in which insufficient moneys are available to be transferred from the General Fund to fully fund the offsets required by subparagraph (A), within 90 days of a reduction of funding, the department shall reduce the amount of each offset computed pursuant to that subparagraph by multiplying that amount by the ratio of the amount of moneys actually available to be transferred from the General Fund to pay for those offsets to the amount of moneys that is necessary to fully fund those offsets.

(3) For any initial or original registration of any vehicle, never before registered in this state, for which the final due date for the license fee is on or after January 1 of any calendar year for which this paragraph is operative, and for any renewal of registration with an expiration date on or after January 1 of any calendar year for which this paragraph is operative, the department shall offset the total amount of fees otherwise due at the time of registration of that vehicle by an amount equal to 671/2 percent of the amount computed pursuant to Section 10752 or 10752.1, or Section 18115 of the Health and Safety Code.

(b) The offset provisions set forth in subdivision (a) shall be operative as provided by the following:

(1) Paragraph (1) of subdivision (a) shall be operative for vehicle license fees with a final due date in the calendar year beginning on January 1, 1999.

(2) Paragraph (2) of subdivision (a) shall be operative for vehicle license fees with a final due date on or after January 1, 2000, and before July 1, 2001.

(3) Paragraph (3) of subdivision (a) shall be operative for vehicle license fees with a final due date on or after July 1, 2001, and before January 1, 2005.

(c) (1) For purposes of this section, "department" means the Department of Motor Vehicles with respect to a vehicle license fee offset for a vehicle subject to registration under the Vehicle Code, and the Department of Housing and Community Development with respect to a vehicle license fee offset for a manufactured home, mobilehome, or commercial coach described in Section 18115 of the Health and Safety Code.

(2) For purposes of this section, the "final due date" for a license fee is the last date upon which that fee may be paid without being delinquent.

(d) This section is repealed on January 1, 2005.

History.—Stats. 1947, p. 2018, in effect September 19, 1947, included previously registered nonresident vehicles within the scope of the section. Stats. 1951, p. 155, in effect September 22, 1951, substituted "for" for "by" following "imposed." Stats. 1973, Ch. 889, p. 1646, in effect September 28, 1973, provided for adjustment for both late and early registration. Stats. 1999, Ch. 74 (AB 1121), in effect July 7, 1999, added paragraph (1.3) to subdivisions (a) and (b), and added "(1.3)," after "unless paragraph" in paragraph (1) and added paragraph 1.3 to of subdivision (b). Stats. 2001, Ch. 5 (SB 22), in effect April 19, 2001, operative July 1, 2001, deleted former paragraphs (1.3), (3) and (4), and renumbered former paragraph (5) as paragraph (3) in subdivision (a); substituted "the calendar year beginning on January 1, 1999" for "each calendar year beginning on or after January 1, 1999, unless paragraph (1.3), (2), (3),(4) or (5) of subdivision (a) becomes operative. In that event, paragraph (1) of subdivision (a) will be inoperative only for that period during which one of those paragraphs is operative." after "due date" in the first sentence of paragraph (1), renumbered former paragraph (1.3) as paragraph (2), substituted "(2)" for "(1.3)" after "Paragraph", and substituted "on or after January 1, 2000, and before July 1, 2001" for "in the calendar year beginning on January 1, 2000" after "due date" in the first sentence therein, deleted former paragraphs (2), (3), (4), (5), (6), (7), (8), (9) and (10), renumbered former paragraph (11) as paragraph (3) and substituted "(3)" for "(5)" after "Paragraph", added "on or after July 1, 2001." after "due date", deleted the balance of the first sentence and deleted the balance of the paragraph therein, and deleted former paragraphs (12), (13), (14), and (15) of subdivision (b); and added "with respect to . . . the Vehicle Code," after "Motor Vehicles" and added "with respect to . . . Safety Code." after "Development" in the first sentence of paragraph (1) and deleted former paragraphs (3), (4), and (5) of subdivision (c). Stats. 2003, Ch. 231 (AB 1768), in effect January 1, 2004, added subparagraph (D) to paragraph (3) of subdivision (a). Amended by Stats. 2004, Ch. 24 (SB 1057), in effect March 5, 2004. Amended by Stats. 2004, Ch. 37 (AB 1457), in effect April 4, 2004. Amended by Stats. 2004, Ch. 211 (SB 1096), in effect August 5, 2004.

Note.—Section 5 of Stats. 2001, Ch. 5 (SB 22), provided that this act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect. However, this act shall become operative on July 1, 2001, except that the additional vehicle license fee offset established by Section 10754.2 of the Revenue and Taxation Code, as amended by Section 2 of Chapter 107 of the Statutes of 2000, shall continue to be operative on or after July 1, 2001, with respect to those vehicle license fees with a final due date before July 1, 2001.