Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 1. Computation of Fee

Section 10755

10755. Registration year less than or more than 12 months. When-ever, by reason of the assignment or reassignment of an expiration date by the Director of Motor Vehicles, the registration year for the vehicle is less than, or more than, 12 months, the fee for the vehicle shall be decreased or increased by one-twelfth of the annual fee for each month of such period less than, or in excess of, 12 months.

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.