Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Other Taxes
Part 5. Vehicle License Fee
Table of Contents
CHAPTER 1. General Provisions and Definitions | (View entire chapter)
- 10701 Title
- 10702 "Vehicle"
- 10703 "Department"
- 10704 "Horseless carriage"
- 10705 "Registration year"
- 10706 "Year-round registration"
- 10707 "1976 registration year" [Repealed]
CHAPTER 2. Imposition of Fee | (View entire chapter)
Article 1 Computation of Fee
- 10751 Imposition of fee
- 10752 Measure of fee
- 10752.1 Measure of fee; trailer coach
- 10752.1 Measure of fee; trailer coach [Repealed]
- 10752.2. Additional fee; Local Safety and Protection Account
- 10753 Basis of valuation [Repealed]
- 10753 Basis of valuation
- 10753.1 Determination of market value [Repealed]
- 10753.2 Determination of market value
- 10753.3 Determination of market value; trailer coach
- 10753.4 Cost price; computation and separate statement; trailer coach
- 10753.5 Amount of fee for vehicle of historic value
- 10753.6 Exclusion; cost of modifications for disabled person
- 10753.7 Adjustment of fee
- 10753.8 Surcharge [Repealed]
- 10753.9 Determination of market value [Repealed]
- 10754 Vehicle license fee; offset
- 10754.1 International Registration Program
- 10754.11 Gap Repayment Fund
- 10754.2 Revenue forecast; exclusion [Repealed]
- 10754.2 Vehicle license fee; additional offset [Repealed]
- 10755 Registration year less than or more than 12 months
- 10756 Exempt vehicles; change of ownership; fee
- 10757 Transfer of ownership; additional fee
- 10758 Fee in lieu of ad valorem taxes
- 10759 Fee to be in even dollars
- 10759.5 Lapsed registration [Repealed]
- 10759.5 Alternative fuels; exemption
- 10760 Waiver of delinquency [Repealed]
- 10760 Reinstatement
Article 1.5 Trailer Coaches
- 10766 "Trailer coach" defined
- 10767 Application of this part
- 10768 Sections not applicable
- 10769 Delinquency
- 10770 Penalty for delinquency
Article 2 Exemptions
- 10781 Vehicles owned by United States, foreign governments, state, etc.
- 10781.1 Vehicles owned by Indian tribes
- 10782 Vehicles leased by state; persons engaged in transportation
- 10783 Vehicles owned by disabled veterans
- 10784 Mobilehomes sold and installed on foundation systems
- 10785 New mobilehomes sold and installed for occupancy
- 10786 Fire-fighting vehicles owned by colleges
- 10787 Vehicles operated by the Civil Air Patrol
- 10788 Mobilehomes owned by disabled veterans
- 10789 Vehicles purchased with federal funds for specialized transportation
CHAPTER 3. Collections and Refunds | (View entire chapter)
Article 1 Payments
- 10851 Time of payment [Repealed]
- 10851 Time of payment [Repealed]
- 10851 Time of payment
- 10852 Collection of fee; receipt
- 10853 Delinquency
- 10854 Penalty for delinquency [Repealed]
- 10854 Penalty for delinquency [Repealed]
- 10854 Penalty for delinquency
- 10854.1 Effect of unpaid check
- 10855 Nonoperation; affidavit of [Repealed]
- 10856 Collection of current fee; penalty
- 10857 Repossession; effect on penalty
- 10858 Waivers of penalties to transferees
Article 2 Seizure and Sale
- 10876 Lien, what constitutes
- 10877 Seizure and sale
- 10878 Franchise Tax Board collection responsibility and authorization
- 10879 Lessee and lessor liability
Article 3 Refunds
- 10901 Refund of fee erroneously collected
- 10902 Refund of fee; total loss or theft
- 10903 Additional offset fee appropriation [Repealed]
Article 4 Petitions for Reinstatement of Mobilehomes [Repealed]
- 10910 Petition for reinstatement [Repealed]
- 10911 Service fee; investigation; excusable delay [Repealed]
- 10912 Notice of decision [Repealed]
- 10913 Reinstatement; delinquent fees and penalties or local property taxes [Repealed]
- 10914 Failure of dealer or escrow officer to pay license fee timely [Repealed]
- 10915 "Director" [Repealed]
- 10916 Staff [Repealed]
- 10917 Disposition of service fees [Repealed]
CHAPTER 4. Administration | (View entire chapter)
CHAPTER 5. Distribution of Proceeds | (View entire chapter)
- 11000 Transfer to Transportation Tax Fund [Repealed]
- 11000.1 Transfer to Transportation Tax Fund
- 11001 Fees collected; report of and deposit in fund
- 11001.5 Fees collected; deposit in fund
- 11002 Appropriations from fund
- 11003 Appropriation for use of department
- 11003.1 Reports of trailer coach registrations [Repealed]
- 11003.1 Deposit of license fees
- 11003.2 Transmission of report to assessor [Repealed]
- 11003.3 Disbursement of money collected on trailer coaches [Repealed]
- 11003.4 Distribution within county [Repealed]
- 11004 Appropriation for payment of bonds
- 11004.5 Appropriation for Highway Patrol
- 11005 Disbursement of balance of fund [Repealed]
- 11005 Disbursement of balance of fund
- 11005.1 Disbursements by city and county
- 11005.2 Restrictions on allocations
- 11005.3 Newly incorporated city; determination of population
- 11005.4 1993–94 fiscal-year allocations
- 11005.5 Payments to inactive cities
- 11005.6 Estimates of increased population
- 11005.7 Adjustments to reimbursement for fiscal year 1981–82; cities [Repealed]
- 11005.7 Allocations [Repealed]
- 11005.75 Adjustments to reimbursement for fiscal year 1982–83; cities [Repealed]
- 11005.8 Adjustments to reimbursement for fiscal year 1981–82; counties and cities and counties [Repealed]
- 11005.85 Adjustments to reimbursement for fiscal year 1982–83; counties and cities and counties [Repealed]
- 11005.86 "1982–83 Assessed Value" [Repealed]
- 11006 Recalculations; commercial vehicles