§ 10758. — 10758. (Amended by Stats. 1983, Ch. 1286, Sec. 7.)

California § 10758.

• Jurisdiction: 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

Text

The license fee imposed under this part is in lieu of all taxes according to value levied for state or local purposes on vehicles of a type subject to registration under the Vehicle Code whether or not the vehicles are registered under the Vehicle Code.
“Vehicle of a type subject to registration under the Vehicle Code,” as used in this section, includes, but is not limited to, (a)
any motor vehicle in the inventory of vehicles held for sale by a manufacturer, remanufacturer, distributor, or dealer in the course of his or her business, (b)
any unoccupied trailer
coach in the inventory of trailer coaches held for sale by a manufacturer, remanufacturer, distributor, or dealer in the course of his or her business, or (c)
any vehicle described in Section 5004 of the Vehicle Code, not used in a trade, profession, or business, whether or not the vehicle has been issued special identification plates.

Legislative History

Amended by Stats. 1983, Ch. 1286, Sec. 7.