2005 California Revenue and Taxation Code Sections 10766-10770 Article 1.5. Trailer Coaches

10766.  For the purpose of this article, "trailer coach" shall have
the same meaning that is provided in the Vehicle Code.
10767.  The provisions of this part shall apply to trailer coaches
except as otherwise provided in this article.
10768.  Sections 10853, 10854, 10855, and 10856 of this part do not
apply to the license fee imposed with respect to trailer coaches.
10769.  Whenever any trailer coach is in this State without the
license fee having first been paid as required by Section 10851 of
this part, the fee is delinquent.
10770.  (a) If the fee for an original registration is not paid
within 20 days after it becomes delinquent, a penalty equal to 20
percent of the fee shall be added and collected with the fee.
   (b) A penalty of 20 percent of the license fee shall be added on
any application for original or renewal of year-round or annual
registration made later than midnight of the date of expiration or on
or after the date penalties become due.  This penalty shall be
computed after the vehicle license fee has been combined with the
registration and weight fees as provided in Sections 9250 and 9400 of
the Vehicle Code.
   (c) Notwithstanding subdivision (a), any penalty that became due
prior to January 1, 1978, shall be computed at the rate of penalty
which was then in effect.