California Revenue and Taxation Code CHAPTER 1 - Motor Carriers of Property Permit Fee

• Section 7231.
  (a) This chapter may be cited as the Motor Carriers of Property Permit Fee Act.(b) The Legislature finds and declares that a safe and efficient transportation system...
• Section 7232.
  (a) Every motor carrier of property shall annually pay a permit fee to the Department of Motor Vehicles. The fees contained in this section are due...
• Section 7233.
  No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon...
• Section 7234.
  (a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes...
• Section 7235.
  (a) The Safety Fee and Carrier Inspection Fee imposed by this chapter shall be paid by all motor carriers of property, as defined in Section 34601...
• Section 7236.
  (a) Uniform business license tax fee payments collected by the Department of Motor Vehicles pursuant to Section 7232 shall be deposited in the State Treasury to...

Last modified: October 22, 2018