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Business Taxes Law Guide—Revision 2024
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
6261. Legislative finding and declaration. [Repealed by Stats. 2000, Ch. 32 (SB 215), in effect June 8, 2000.]
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 [Repealed by Stats. 2000, Ch. 32 (SB 215), in effect June 8, 2000.]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.
6263. Vehicle emission control label. No person, other than the manufacturer who has received authorization to sell the motor vehicle in California or a person authorized by the manufacturer, shall install a vehicle emission control label on any motor vehicle. No person shall remove, alter, deface, obscure, or destroy a vehicle emission control label or any label required to be affixed to any motor vehicle certified pursuant to the National Emissions Standards Act (42 U.S.C. Sec. 7521 et seq., and Subpart A (commencing with Sec. 86.078-3) of Part 86 of Title 40 of the Code of Federal Regulations). Any person who violates any provision of this section is guilty of a misdemeanor and is subject to a fine of not more than five thousand dollars ($5,000) or imprisonment in the county jail for not more than one year, or both that fine and imprisonment.
History—Added by Stats. 1990, Ch. 1362, in effect September 27, 1980, operative October 15, 1990. Stats. 2000, Ch. 32 (SB 215), in effect June 8, 2000, deleted "for the purpose of avoiding payment of the fee required by Section 6262" after "Federal Regulations)" in the first sentence.