§ 10759. — 10759. (Amended by Stats. 1998, Ch. 322, Sec. 3.)

California § 10759.

• 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

In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwise, a fraction of a dollar is disregarded, unless it equals or exceeds fifty cents ($0.50), in which case it is treated as one full dollar ($1). Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.
Any fee, offset, or penalty in an amount of forty-nine cents ($0.49) or less shall be deemed to be one dollar ($1).

Legislative History

Amended by Stats. 1998, Ch. 322, Sec. 3. Effective August 20, 1998.