California Revenue and Taxation Code

§ 11163

RTC § 11163 Effective Jan 1, 2013Div. 2 · Part 5.7

Statute text

An ordinance imposing a voter-approved local assessment pursuant to this part shall contain provisions in substance as follows:

(a)A provision that the assessment is imposed for the privilege of a resident of the city and county to operate upon the public highways in the city and county a vehicle or trailer coach, the registrant of which is subject to tax under Part 5 (commencing with Section 10701).

(b)(1) A provision establishing the annual amount of the assessment at a rate that equals the difference between the following two rates:

…

Legislative history

Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1, 2013.