Rev. & Tax. Code, § 10783.2 · Article 2. Exemptions
Rev. & Tax. Code, § 10783.2
Not yet in force
Amended (as added by Stats. 2022, Ch. 382, Sec. 6) by Stats. 2023, Ch. 131, Sec. 206. (AB 1754) Effective January 1, 2024. Operative January 1, 2027, by its own provisions.
(a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a commercial vehicle of less than 8,001 pounds unladen weight, unless the vehicle is used for transportation for hire, compensation, or profit, if the vehicle is owned by any of the following:
(1) The surviving spouse of a former American prisoner of war who has elected under subdivision (c) of Section 5101.5 of the Vehicle Code to retain the special license plates.
(2) The surviving spouse of a Congressional Medal of Honor recipient who has elected under subdivision (d) of Section 5101.6 of the Vehicle Code to retain the special license plates.
(3) The surviving spouse of a Purple Heart recipient who has elected to retain the special license plates issued under Section 5101.8 of the Vehicle Code.
(b) The exemption granted by subdivision (a) does not extend to more than one vehicle owned by the surviving spouse, and is applicable to the same vehicle as described in subdivision (b) of Section 9105 of the Vehicle Code.
(c) This section shall become operative on January 1, 2027.
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a commercial vehicle of less than 8,001 pounds unladen weight, unless the vehicle is used for transportation for hire, compensation, or profit, if the vehicle is owned by either of the following:
(1) The surviving spouse of a former American prisoner of war who has elected under subdivision (c) of Section 5101.5 of the Vehicle Code to retain the special license plates.
(2) The surviving spouse of a Congressional Medal of Honor recipient who has elected under subdivision (d) of Section 5101.6 of the Vehicle Code to retain the special license plates.
(b) The exemption granted by subdivision (a) does not extend to more than one vehicle owned by the surviving spouse, and is applicable to the same vehicle as described in subdivision (b) of Section 9105 of the Vehicle Code.
(c) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
Notes and commentary — not statutory text
History
Amended by Stats. 2022, Ch. 382, Sec. 5. (AB 2509) Effective January 1, 2023. Repealed as of January 1, 2027, by its own provisions. See later operative version amended by Sec. 206 of Stats. 2023, Ch. 131.
History (not yet in force)
Amended (as added by Stats. 2022, Ch. 382, Sec. 6) by Stats. 2023, Ch. 131, Sec. 206. (AB 1754) Effective January 1, 2024. Operative January 1, 2027, by its own provisions.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=10783.2.
- Text hash
- sha256 25d19df48c76cb1db44075654e146dd4f23ac6558e24d4672a7d7f2dc53a08bb
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 10783.2. Each shows the citation as that text prints it.
Vehicle Code
- Veh. Code, § 5101.4Printed as Section 10783 or 10783.2 of the Revenue and Taxation Code
- Veh. Code, § 5101.5Printed as Section 10783 or 10783.2 of the Revenue and Taxation Code | Section 10783.2 of the Revenue and Taxation Code
- Veh. Code, § 5101.6Printed as Section 10783 or 10783.2 of the Revenue and Taxation Code | Section 10783.2 of the Revenue and Taxation Code
- Veh. Code, § 5101.8Printed as Section 10783 or 10783.2 of the Revenue and Taxation Code
- Veh. Code, § 9105Printed as Section 10783.2, of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.