Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 1. Computation of Fee

Section 10759

10759. Fee to be in even dollars. In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwise, a fraction of a dollar is disregarded, unless it equals or exceeds fifty cents ($0.50), in which case it is treated as one full dollar ($1). Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.

Any fee, offset, or penalty in an amount of forty-nine cents ($0.49) or less shall be deemed to be one dollar ($1).

History.—Added by Stats. 1947, p. 3783 (First Extra Session), in effect January 1, 1948. Stats. 1948, p. 132, in effect April 21, 1948, amended first paragraph by substituting "any" for "the" preceding "fee" and adding sentence providing for computation of penalty, added "or penalty" following "fee" in both paragraphs, and amended second paragraph by substituting "of fifty cents ($0.50) or less" for "less than fifty cents ($0.50)" and deleting sentence providing the effective date. Stats. 1992, Ch. 1241, in effect January 1, 1993, added "equals or" after "unless it" in the first sentence of the first paragraph; and substituted "forty-nine cents ($0.49)" for "fifty cents ($0.50)" after "amount of" in the second paragraph. Stats. 1998, Ch. 322 (AB 2797), in effect August 20, 1998, added ", offset," after "fee" twice, in the first sentence of the first and second paragraphs.