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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 5 - VEHICLE LICENSE FEE
CHAPTER 2 - Imposition of Fee
ARTICLE 1 - Computation of Fee
Section 10759.
Universal Citation:
CA Rev & Tax Code § 10759 (2024)
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10759. 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).
(Amended by Stats. 1998, Ch. 322, Sec. 3. Effective August 20, 1998.)
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