Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 3. Collections and Refunds

Article 1. Payments

Section 10856

10856. Collection of current fee; penalty. (a) Except as provided in Section 9553 of the Vehicle Code, upon receipt of the application for renewal of registration, the department shall collect the required fee for the current registration year. No penalty shall be imposed if the department receives the application prior to or on the date the vehicle is first operated, moved, or left standing upon any highway during its current registration year and the applicant has timely filed, pursuant to subdivision (a) of Section 4604 of the Vehicle Code, a certification that the vehicle will not be operated, moved, or left standing upon any highway during the current registration year without first making an application for registration of the vehicle, including full payment of fees.

(b) If an application for renewal of registration is accompanied by an application for transfer of title, that application may be made without incurring a penalty for delinquent payment of fees not later than 20 days after the date the vehicle is first operated, moved, or left standing on any highway if a certification pursuant to subdivision (a) of Section 4604 of the Vehicle Code was timely filed with the department.

(c) Upon receipt of an application for original registration, the department shall collect the required fee for the current registration year. No penalty shall be imposed if the department receives the application and fee within 20 days after the fee becomes due.

History.—Stats. 1973, Ch. 889, p. 1649, in effect September 28, 1973, operative March 10, 1975, substituted "certificate" for "affidavit" in both sentences; substituted "registration" for "calendar" in the first sentence and added "registration" after "current" in the second sentence; substituted "20" for "30", "the vehicle . . . highway" for "first operation of the vehicle", and "its" before "current", in the second sentence. Stats. 1990, Ch. 1352, in effect September 27, 1990, operative July 1, 1990, substituted "of registration" for "and certificate of nonoperation" after "renewal", "required" for "proper" after "collect the" in the first sentence, and deleted "and certificate" after "application", and added "and the applicant . . . payment of fees." in the second sentence. Stats. 1994, Ch. 1220, in effect September 30, 1994, added subdivision letter designation (a) before first paragraph; substituted "prior to or on" for "within 20 days after" after "receives the application" in the second sentence of subdivision (a); and added subdivisions (b) and (c). Stats. 1998, Ch. 600 (SB 619) in effect January 1, 1999, added "Except as provided in Section 9553 of the Vehicle Code" before "upon" in the first sentence of subdivision (a).