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Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 2. Other Taxes > Part 5.5. Local Vehicle License Fee Surcharge > Chapter > Section 11156

Revenue and Taxation Code

Other Taxes

Part 5.5. Local Vehicle License Fee Surcharge

Section 11156

11156. Presumption of use. A person shall, for the purposes provided for in Section 11154, be presumed to be operating a vehicle on the public highways only in the county in which he or she resides, or, in the case of other than a natural person, only in the county in which the vehicle is principally garaged, and he or she shall be subject to a local vehicle license fee surcharge only in that county.