California Statutes
§ 10753.6. — 10753.6. (Added by Stats. 1977, Ch. 373.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 5. PART 5. VEHICLE LICENSE FEE·Ch. 2. CHAPTER 2. Imposition of Fee·Art. 1. ARTICLE 1. Computation of Fee
(a)Notwithstanding any other provisions of this part, the cost of any modifications to any vehicle which are necessary to enable a disabled person to use or operate such vehicle shall be excluded from the determination of the market value of the vehicle, for purposes of determining the license fee imposed by any provision of this part.
(b)
(1)The department, pursuant to the request of a qualified disabled owner of a vehicle which was registered prior to the effective date of this section, shall exclude from the market value of such vehicle the cost of any
modification or alteration required to adapt such vehicle to such disabled person’s needs as either a driver or passenger, if such cost was previously included in the determination of the market value of such vehicle.
(2)There sh
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California § 10753.6. (10753.6. (Added by Stats. 1977, Ch. 373.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1977, Ch. 373.