reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 10783.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 2 - Imposition of Fee|ARTICLE 2 - Exemptions|Section 10783.2.

10783.2.  (a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a commercial vehicle of less than 8,001 pounds unladen weight, unless the vehicle is used for transportation for hire, compensation, or profit, if the vehicle is owned by either of the following:(1) The surviving spouse of a former American prisoner of war who has elected under subdivision (c) of Section 5101.5 of the Vehicle Code to retain the special license plates.(2) The surviving spouse of a Congressional Medal of Honor recipient who has elected under subdivision (d) of Section 5101.6 of the Vehicle Code to retain the special license plates.(b) The exemption granted by subdivision (a) shall extend to not more than one vehicle owned by the surviving spouse, and is applicable to the same vehicle as described in subdivision (b) of Section 9105 of the Vehicle Code.(Added by Stats. 2007, Ch. 357, Sec. 1. Effective January 1, 2008.)
CA Rev & Tax Code § 10784 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 2 - Imposition of Fee|ARTICLE 2 - Exemptions|Section 10784.

10784.  (a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code.(b) Any mobilehome exempted from the provisions of this part shall be subject to local property taxation.(Amended by Stats. 1980, Ch. 285, Sec. 9. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
CA Rev & Tax Code § 10785 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 2 - Imposition of Fee|ARTICLE 2 - Exemptions|Section 10785.

10785.  (a) The license fee imposed by this part shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code, which is sold and installed for occupancy, in accordance with Section 18613 of the Health and Safety Code, on or after July 1, 1980.(b) Any new mobilehome exempted from the provisions of this part shall be subject to local property taxation.(Amended by Stats. 1980, Ch. 285, Sec. 10. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
CA Rev & Tax Code § 10786 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 2 - Imposition of Fee|ARTICLE 2 - Exemptions|Section 10786.

10786.  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.(Amended by Stats. 1951, Ch. 982.)
CA Rev & Tax Code § 10787 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 2 - Imposition of Fee|ARTICLE 2 - Exemptions|Section 10787.

10787.  The license fee imposed by this part does not apply to any vehicle operated by the Civil Air Patrol, when the vehicle has been transferred to the Civil Air Patrol by the United States Government, or any agency thereof, if by federal regulation or directive the use of such vehicle is restricted to defined activities of the Civil Air Patrol, and if by federal regulation or directive the vehicle must be returned to the United States Government when no longer required or suited for use by the Civil Air Patrol.(Added by Stats. 1959, Ch. 1.)
CA Rev & Tax Code § 10788 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 2 - Imposition of Fee|ARTICLE 2 - Exemptions|Section 10788.

10788.  (a) With respect to mobilehomes or trailer coaches subject to the provisions of this part, which are owned by, and which constitute the principal place of residence of, a disabled veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled as a result of injury or disease incurred in military service or the unmarried surviving spouse of such a veteran:(1) The first twenty thousand dollars ($20,000) of the market value of the mobilehome or trailer coach shall be exempt from the license fee imposed by this part, or(2) In the case of a disabled veteran or the unmarried surviving spouse whose household income, as defined in Section 20504, does not exceed the amounts specified in Section 20585, the first thirty thousand dollars ($30,000) of the market value of the mobilehome or trailer coach, shall be exempt from the license fee imposed by this part.(b) For purposes of this section, “veteran” is defined as specified in subdivision (o) of Section 3 of Article XIII of the Constitution.(c) No veteran shall be eligible for this exemption unless he or she was a resident of California at the time of his or her entry into military or naval service, or unless he or she was a resident of the state on November 7, 1972, if he or she is blind or has lost the use of two or more limbs, or on January 1, 1975, if he or she was totally disabled.(d) As used in this section “mobile home” and “trailer coach” which are owned by the veteran includes:(1) Property owned by the veteran with the veteran’s spouse as a joint tenancy, tenancy in common or as community property;(2) Property owned by the veteran or the veteran’s spouse as separate property;(3) Property owned with one or more other persons to the extent of the interest owned by the veteran, the veteran’s spouse, or both the veteran and the veteran’s spouse;(4) Property owned by the veteran’s unmarried surviving spouse with one or more other persons to the extent of the interest owned by the veteran’s unmarried surviving spouse.(e) For purposes of this section, “blind in both eyes” means having a visual acuity of 5/200 or less; “losing the use of a limb” means that the limb has been amputated or its use has been lost by reason of ankylosis, progressive muscular dystrophies, or paralysis; and “totally disabled” means that the United States Veterans Administration or the military service from which such veteran was discharged has rated the disability at 100 percent or has rated the disability compensation at 100 percent by reason of being unable to secure or follow a substantially gainful occupation.(Added by Stats. 1980, Ch. 371, Sec. 1. Effective July 9, 1980.)
CA Rev & Tax Code § 10789 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 2 - Imposition of Fee|ARTICLE 2 - Exemptions|Section 10789.

10789.  The license fee imposed by this part does not apply to the following:(a) Any vehicle purchased with federal funds under the authority of paragraph (2) of subsection (b) of Section 1612 of Title 49 of the United States Code or Chapter 35 (commencing with Section 3000) of Title 42 of the United States Code for the purpose of providing specialized transportation services to senior citizens and handicapped persons by public and private nonprofit operators of specialized transportation services, including a consolidated transportation service agency designated pursuant to Section 15975 of the Government Code.(b) Any vehicle operated solely for the purpose of providing specialized transportation services to senior citizens and persons with disabilities, by a nonprofit, public benefit consolidated transportation service agency designated under Section 15975 of the Government Code. The exemption provided by this subdivision shall not apply to more than 600 vehicles at any given time.(Amended by Stats. 1997, Ch. 667, Sec. 1. Effective January 1, 1998.)
CA Rev & Tax Code § 10851 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10851.

10851.  Except as otherwise provided, the vehicle license fee is due and payable to the department each year on or before the expiration date assigned by the director. The fee shall be paid to the department at the time provided in the Vehicle Code for the registration or renewal of registration of the vehicle.This section shall become operative on July 1, 1977, unless a later enacted statute, which is chaptered before July 1, 1977, deletes or extends such date.(Added by Stats. 1974, Ch. 1330, Sec. 7.)
CA Rev & Tax Code § 10852 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10852.

10852.  The department shall collect the license fee and shall give to each person paying the license fee a receipt which shall sufficiently designate and identify the vehicle upon which the fee is paid.(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 10853 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10853.

10853.  Whenever any vehicle is operated upon any highway of this State without the license fee having first been paid as required by this part, the fee is delinquent.(Added by Stats. 1941, Ch. 40.)
CA Rev & Tax Code § 10854 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10854.

10854.  Penalties for failure to pay license fees before delinquency are as specified in Section 9554 of the Vehicle Code.(Repealed and added by Stats. 1985, Ch. 1126, Sec. 3. Effective September 28, 1985. Operative April 1, 1986, by Sec. 12 of Ch. 1126.)
CA Rev & Tax Code § 10854.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10854.1.

10854.1.  If a check in payment of a fee or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the payment of the fee, or fee and penalty, as if he had not tendered the check. The department in its discretion may redeposit a check in payment of fee or fee and penalty not more than once without assessing additional penalties.(Amended by Stats. 1969, Ch. 214.)
CA Rev & Tax Code § 10856 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10856.

10856.  (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.(Amended by Stats. 1998, Ch. 600, Sec. 1. Effective January 1, 1999.)
CA Rev & Tax Code § 10857 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10857.

10857.  No penalty fee shall be assessed for the delinquent payment of a vehicle license fee, when subsequent to the date on which the fee became due, the vehicle is repossessed on behalf of any legal owner, if the license fee is paid within 60 days of taking possession.(Amended by Stats. 1984, Ch. 200, Sec. 1.)
CA Rev & Tax Code § 10858 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 1 - Payments|Section 10858.

10858.  (a) When a transferee or purchaser of a vehicle applies for transfer of registration, as provided in Section 5902 of the Vehicle Code, and it is determined by the department that vehicle license fee penalties accrued prior to the purchase of the vehicle and that the transferee or purchaser was not cognizant of the nonpayment of the vehicle license fee for the current or prior registration years, the department may waive the vehicle license fee penalties upon payment of the vehicle license fees due.(b) Other provisions of this code notwithstanding, the Director of Motor Vehicles may, at his discretion, investigate into the circumstances of any application for registration to ascertain if penalties had accrued through no fault or intent of the owner. Provided such circumstances prevail, the director may waive any penalties upon payment of the license fee then due.(c) When a transferee or purchaser of a vehicle applies for transfer of registration of a vehicle, and it is determined by the department that license fees for the vehicle for any year are unpaid and due, that the fees became due prior to the transfer or purchase of the vehicle by the transferee or purchaser, and that the transferee or purchaser was not cognizant of the fact that the fees were unpaid and due, the department may waive the fees and any penalty thereon when both of the following conditions exist:(1) The license plate assigned to the vehicle displays a validating device issued by the department, and the validating device contains the year number of the registration year for which the transferee or purchaser is requesting a waiver of fees and penalties.(2) The transferee or purchaser has submitted to the department the registration card that indicates the vehicle is registered for the registration year indicated on the validating device displayed on the license plate assigned to the vehicle.(d) Upon the transfer of a vehicle for which license fees and any penalties thereon are unpaid and due, such fees and penalties are, notwithstanding the provisions of Article 2 (commencing with Section 10876), the personal debt of the transferor of the vehicle who did not pay the fees and penalties when they became due or accrued. The fees and penalties may be collected by the department in an appropriate civil action if the department has waived the fees and penalties pursuant to subdivision (c).(Amended by Stats. 1983, Ch. 759, Sec. 1.)
CA Rev & Tax Code § 10876 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 2 - Seizure and Sale|Section 10876.

10876.  Every license fee and any penalty added thereto, from the date on which the fee becomes due, shall constitute a lien upon the vehicle for which due and upon any other vehicle owned by the owner of that vehicle.(Amended by Stats. 1983, Ch. 759, Sec. 2.)
CA Rev & Tax Code § 10877 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 2 - Seizure and Sale|Section 10877.

10877.  The department shall collect the fee and any penalty by seizure and sale of the vehicle as provided in Article 6 (commencing with Section 9800) of Chapter 6 of Division 3 of the Vehicle Code, or by appropriate civil action.(Amended by Stats. 1983, Ch. 759, Sec. 3.)
CA Rev & Tax Code § 10879 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 2 - Seizure and Sale|Section 10879.

10879.  In the case of leased vehicles, for purposes of Section 10877, this section, and Article 6 (commencing with Section 9800) of Chapter 6 of Division 3 of the Vehicle Code, the following shall apply:(a) (1) Except as provided in subdivision (b), in the event the lessor designates the address of the lessee under subdivision (a) of Section 4453.5 of the Vehicle Code and provides the Department of Motor Vehicles with the address of the lessor, at a time and in the form and manner required by the department, the lessee shall be solely liable for the following, and any interest, penalties, or service fees added thereto:(A) Penalties resulting from the delinquent registration of the leased vehicle.(B) Penalties for offenses relating to the standing or parking of a vehicle for which a notice of parking violation has been served on the owner.(C) Any court-imposed fines or penalty assessments that are subject to collection by the department.(2) Except as provided in paragraph (3), the lien described in Section 9800 of the Vehicle Code shall remain in full force and effect for all unpaid penalties, fines, and fees described in this subdivision, including related interest, if any.(3) Upon a bona fide sale or transfer of the vehicle, the lien on the vehicle being sold or transferred shall be released if the lessor has paid the registration and license fees within 30 days after the lessor is issued notice and demand by the Franchise Tax Board in accordance with subdivision (b).(4) Any amount that is owed by the lessee under paragraph (1) at the time the lien is released in accordance with paragraph (3) shall constitute a lessee liability enforceable under Section 9805 of the Vehicle Code and collectible in accordance with Section 10878 of this code.(b) If, within 30 days after notice and demand is issued to the lessor by the Franchise Tax Board, the lessor fails to pay the registration and license fees required to register the vehicle, all of the following shall apply to the lessor:(1) The lessor shall remain solely liable for those registration and license fees.(2) The lessor shall be jointly and severally liable with the lessee for the amounts described in paragraph (1) of subdivision (a).(3) The lessor shall not be subject to relief under Section 4760 or 9561 of the Vehicle Code or any other law.(Added by Stats. 1994, Ch. 1211, Sec. 2. Effective September 30, 1994.)
CA Rev & Tax Code § 10901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 3 - Refunds|Section 10901.

10901.  Whenever the department or the Department of Housing and Community Development erroneously collects any license fee or portion of a fee not required to be paid under this part, or erroneously applies any offset provided under this part, the erroneously collected amount shall be refunded to the person paying it upon application therefor made within three years after the date of the payment. If the department or the Department of Housing and Community Development discovers an error, it may make a refund in the absence of an application therefor.(Amended by Stats. 1998, Ch. 322, Sec. 4. Effective August 20, 1998.)
CA Rev & Tax Code § 10902 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5 - VEHICLE LICENSE FEE|CHAPTER 3 - Collections and Refunds|ARTICLE 3 - Refunds|Section 10902.

10902.  (a) In the event of a constructive total loss, in which the repair value exceeds the market value of the vehicle less the anticipated salvage value, or a nonrepairable vehicle, or an unrecovered total loss, due to a theft, of a vehicle, the in-lieu fee portion of the vehicle license fee that has been paid, less any offset provided in Section 10754, shall be refunded to the current registered owner (the owner of the salvage value of the vehicle), or credited against the vehicle license fee owed on the owner’s replacement vehicle. The amount refunded or credited shall be based upon one-twelfth of the annual in-lieu fee, less any offset provided by Section 10754, for each full month that remains until the registration expires.(b) No refund or credit may be made pursuant to this section unless the vehicle owner has signed a declaration under penalty of perjury that he or she has not been cited or convicted of violating Section 23152 or 23153 of the Vehicle Code (relating to driving under the influence of alcohol or drugs) or Section 23103 as specified in Section 23103.5 of that code (which involves a substitute for an original citation of driving under the influence) in connection with the owner’s vehicle loss. If the owner has been cited under any of these code sections, the owner shall be entitled to the refund or credit upon presentation of either proof of dismissal of the citation or a finding of not guilty.(c) The Department of Motor Vehicles shall charge to vehicle owners requesting a refund or credit pursuant to this section a service fee in the amount of fifteen dollars ($15) to cover the administrative costs of processing the request.(d) In the case of a request for refund or credit with respect to a stolen vehicle, the vehicle owner may not be entitled to a refund or credit prior to 60 days from the date the theft of the vehicle is reported to the police. If a refund is received or a credit is applied to another vehicle and the stolen vehicle is subsequently recovered, the owner shall return the amount refunded or credited. If the owner receives a refund or credit, and the destroyed or stolen vehicle is scrapped and subsequently repaired by another person, the new owner shall pay the full vehicle license fee.(e) The Department of Motor Vehicles shall adopt regulations for the administration of the refunds and credits provided by this section.(Amended by Stats. 2003, Ch. 719, Sec. 2. Effective January 1, 2004.)
CA Rev & Tax Code § 11251 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 2 - Assessments|ARTICLE 1 - General Provisions|Section 11251.

11251.  Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.(Amended by Stats. 1995, Ch. 220, Sec. 3. Effective July 31, 1995.)
CA Rev & Tax Code § 11252 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 2 - Assessments|ARTICLE 1 - General Provisions|Section 11252.

11252.  The tax imposed in this part is in lieu of all other state, county, municipal, or district taxes, according to value, upon private railroad cars and their appurtenances.(Amended by Stats. 1995, Ch. 220, Sec. 4. Effective July 31, 1995.)