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 2. Exemptions
Section 10786
10786. Fire-fighting vehicles owned by colleges. The license fee imposed by this part does not apply to any vehicle owned by an educational institution of collegiate grade, not conducted for profit, having an enrollment of 5,000 students or more and having an acreage of 5,000 acres or more, if such vehicle is used for fire-fighting purposes within the limits of the acreage of such institution, and is operated principally on roads owned by such institution.
History.—Added by Stats. 1949, p. 2279, in effect October 1, 1949. Stats. 1951, p. 2613, in effect September 22, 1951, substituted "5,000" for "seven thousand," substituted "an acreage of 5,000" for "a campus area of ten thousand," deleted "exclusively" after "vehicle is used" and substituted "acreage" for "campus area."

