Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 3.3. VEHICLE SMOG IMPACT FEE
6262. Vehicle smog impact fee. [Repealed by Stats. 2000, Ch. 32 (SB 215), in effect June 8, 2000.]
Smog Impact Fee is Unconstitutional.—The Court of Appeal held that the Smog Impact Fee was unconstitutional under the Commerce Clause of the United States Constitution and also violated Article XIX of the California Constitution. Jordan v. Dept. of Motor Vehicles (1999) 75 Cal.App.4th 449.