Cal. RTC § 11050
This is the official text of Cal. RTC § 11050, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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 of public streets and highways (and their related public facilities for nonmotorized traffic), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes.
(2) The research, planning, construction, improvement, maintenance, and operation of public transportation systems (and their related equipment and fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes.
(b) “Transportation improvement fee” means a supplemental charge added to the fee imposed pursuant to Chapter 2 (commencing with Section 10751).
(c) “Vehicle” means every vehicle that is subject to the fee in Chapter 2 (commencing with Section 10751), except the following:
(1) A commercial vehicle with an unladen weight of more than 10,000 pounds.
(2) A vehicle exempted pursuant to the Vehicle Code from the payment of registration fees.
(3) A vehicle for which a certificate of nonoperation has been filed with the Department of Motor Vehicles pursuant to Section 4604 of the Vehicle Code, during the period of time covered by the certificate.
(4) A vehicle described in Section 5004 of the Vehicle Code.
(5) A vehicle issued apportioned registration pursuant to the International Registration Plan.
(a) “Transportation purposes” means both of the following:
(1) The research, planning, construction, improvement, maintenance, and operation of public streets and highways (and their related public facilities for nonmotorized traffic), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes.
(2) The research, planning, construction, improvement, maintenance, and operation of public transportation systems (and their related equipment and fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for the foregoing purposes, and the administrative costs necessarily incurred in the foregoing purposes.
(b) “Transportation improvement fee” means a supplemental charge added to the fee imposed pursuant to Chapter 2 (commencing with Section 10751).
(c) “Vehicle” means every vehicle that is subject to the fee in Chapter 2 (commencing with Section 10751), except the following:
(1) A commercial vehicle with an unladen weight of more than 10,000 pounds.
(2) A vehicle exempted pursuant to the Vehicle Code from the payment of registration fees.
(3) A vehicle for which a certificate of nonoperation has been filed with the Department of Motor Vehicles pursuant to Section 4604 of the Vehicle Code, during the period of time covered by the certificate.
(4) A vehicle described in Section 5004 of the Vehicle Code.
(5) A vehicle issued apportioned registration pursuant to the International Registration Plan.
Status: in_force · Read it on the official government site
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