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 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."