Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3.3. Vehicle Smog Impact Fee

Section 6262

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 [Repealed by Stats. 2000, Ch. 32 (SB 215), in effect June 8, 2000.]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.