Cal. Rev. & Tax. Code § 10752.1

(a) The annual amount of the license fee for a trailer coach which is required to be moved under permit as authorized in Section 35790 of the Vehicle Code shall be a sum equal to the following percentage of the market value of the vehicle as determined by the department:
1. (1) Sixty-five hundredths of 1 percent on and after January 1, 2005, and before May 19, 2009.
2. (2) One percent for initial and renewal registrations due on and after May 19, 2009, but before July 1, 2011.
3. (3) Sixty-five hundredths of 1 percent for initial and renewal registrations due on and after July 1, 2011.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or any other law to the contrary, all revenues (including penalties), less refunds, attributable to that portion of the rate imposed pursuant to this section in excess of 0.65 percent shall be deposited in the General Fund.