Cal. Code Regs. tit. 25, § 5662
How to Establish an Exemption from Fees for Governmental Entities.
Effective Jan 1, 1998Register 98, No. 1Authority cited: Sections 18015 and 18075, Health and Safety Code; Section 10781, Revenue and Taxation Code. Reference: Sections 18076, 18114, 18114.1, 18115 and 18116, Health and Safety Code; Section 10781, Revenue and Taxation Code.State of California
(a) To obtain an exemption from registration fees or other fees due under this chapter, the exempt entity must submit a written request for exemption signed under penalty of perjury, which includes:
- (1) the unit identifying information;
- (2) that the unit is owned or leased by the exempt entity, as defined in Health and Safety Code section 18076;
(3) the effective date of the exemption, as defined by:
- (A) the date the exempt entity signed a purchase contract or security agreement and paid the purchase price, or
- (B) the date the exempt entity took physical possession or delivery of the unit.
- (b) Payment of fees which became due prior to the effective date of the exemption, pursuant to Sections 18114, 18114.1, 18115, and 18116 of the Health and Safety Code, shall be paid.
Note: Authority cited: Sections 18015 and 18075, Health and Safety Code; Section 10781, Revenue and Taxation Code. Reference: Sections 18076, 18114, 18114.1, 18115 and 18116, Health and Safety Code; Section 10781, Revenue and Taxation Code.
History
1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).