California Revenue and Taxation Code CHAPTER 6 - Transportation Improvement Fee

• Section 11050.
  For purposes of this chapter, the following terms have the following meanings:(a) “Transportation purposes” means both of the following:(1) The research, planning, construction, improvement, maintenance, and operation...
• Section 11051.
  (a) In addition to any other fee imposed on a vehicle by this code or the Vehicle Code, a transportation improvement fee is hereby imposed on...
• Section 11052.
  (a) The annual amount of the transportation improvement fee shall be based on the market value of the vehicle, as determined by the department pursuant to...
• Section 11053.
  Revenues from the transportation improvement fee, after deduction of the department’s administrative costs related to this chapter, shall be transferred by the department to the...

Last modified: October 22, 2018