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 10758

10758. Fee in lieu of ad valorem taxes. The license fee imposed under this part is in lieu of all taxes according to value levied for state or local purposes on vehicles of a type subject to registration under the Vehicle Code whether or not the vehicles are registered under the Vehicle Code.

"Vehicle of a type subject to registration under the Vehicle Code," as used in this section, includes, but is not limited to, (a) any motor vehicle in the inventory of vehicles held for sale by a manufacturer, remanufacturer, distributor, or dealer in the course of his or her business, (b) any unoccupied trailer coach in the inventory of trailer coaches held for sale by a manufacturer, remanufacturer, distributor, or dealer in the course of his or her business, or (c) any vehicle described in Section 5004 of the Vehicle Code, not used in a trade, profession, or business, whether or not the vehicle has been issued special identification plates.

History.—Stats. 1943, p. 2171, in effect August 4, 1943, reworded latter portion of Section. Stats. 1964, p. 190 (First Extra Session), in effect May 4, 1964, added the second paragraph and provided, in Sec. 2 of the act that, "The amendments which are made to Section 10758 of the Revenue and Taxation Code by Section 1 of this act do not constitute a change in, but are declaratory of, the preexisting law." Stats. 1971, p. 2859, in effect March 4, 1972, added subdivision (c) in the second paragraph. Stats. 1983, Ch. 1286, in effect January 1, 1984, added "remanufacturer" after the first and second "manufacturer", added "or her" after the first and second "his", and substituted "the" for "such" after "or not" in the second paragraph.

Relocatable offices.—Mobile structures designed and built for human occupancy and having characteristics and uses similar to those of mobile homes are trailer coaches subject to registration under the Vehicle Code, and their license fees are in lieu of all taxes according to value, including ad valorem personal property taxes levied for local purposes. Mobilease Corp. v. Orange County, 42 Cal.App.3d 461.

Construction.—Since the in lieu provision of this section applies only to vehicles subject to registration and not subject to section 994, it cannot be construed as authorization for refund of all fees collected without regard to the claim limitations of Vehicle Code, sections 42231 and 42232. Piazza Properties, Ltd. v. Department of Motor Vehicles, 71 Cal.App.3d 622.