California Code of Regulations › Title 13 - Motor Vehicles › Division 1 - Department of Motor Vehicles › Chapter 1 - Department of Motor Vehicles › Article 3 - Vehicle Registration and Titling › Section 157.02 - Vehicle Classification

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) After determining the cost price to the
				  purchaser, the department shall classify or reclassify every vehicle, other
				  than a trailer or semi-trailer described in subdivision (a) of Section
				  5014.1 of the
				  Vehicle Code, in its proper class according to the classification plan set
				  forth in this section.
(b) For the
				  purpose of this section, a classification plan is established consisting of the
				  following classes: a class from zero dollars ($0) to and including forty-nine
				  and ninety-nine cents ($49.99); a class from fifty dollars ($50) to and
				  including one hundred ninety-nine dollars and ninety-nine cents ($199.99); and
				  thereafter a series of classes successively set up in brackets having a spread
				  of two hundred dollars ($200), consisting of a number of classes that will
				  permit classification of all vehicles.
(c) The market value of a vehicle, other than
				  a trailer or semi-trailer as described in subdivision (a) of Section
				  5014.1 of the
				  Vehicle Code, for each registration year, starting with the year the vehicle
				  was first sold to a consumer as a new vehicle, or the year the vehicle was
				  first purchased or assembled by the person applying for original registration
				  in this state, or the year the vehicle was sold to the current registered owner
				  as a used vehicle, shall be as follows: for the first year, 100 percent of a
				  sum equal to the middle point between the extremes of its class as established
				  in subdivision (b); for the second year, 90 percent of that sum; for the third
				  year, 80 percent of that sum; for the fourth year, 70 percent of that sum, for
				  the fifth year, 60 percent of that sum; for the sixth year, 50 percent of that
				  sum; for the seventh year, 40 percent of that sum; for the eighth year, 30
				  percent of that sum; for the ninth year, 25 percent of that sum; and for the
				  10th year, 20 percent of that sum; and for the 11th year and each succeeding
				  year, 15 percent of that sum; provided, however, that the minimum tax shall be
				  the sum of one dollar ($1). Notwithstanding this subdivision, the market value
				  of a trailer coach first sold on and after January 1, 1966, which is required
				  to be moved under permit as authorized in Section
				  35790 of the
				  Vehicle Code, shall be determined by the schedule in Section
				  10753.3
				  of the Revenue and Taxation Code.
1. Change
					 without regulatory effect renumbering former section
					 159.00 to new section
					 157.02 filed 7-20-2023 pursuant to
					 section 100, title 1, California Code of
					 Regulations (Register 2023, No. 29).
Note: Authority cited: Section
						1651, Vehicle
						Code; and Section
						10752,
						Revenue and Taxation Code. Reference: Section
						5014.1,
						Vehicle Code; and Sections
						10751,
						10752,
						10752.1,
						10753
						and
						10754,
						Revenue and Taxation Code.