Chapter 1. General Provisions And Definitions of California Revenue And Taxation Code >> Division 2. >> Part 5. >> Chapter 1.

This part is known and may be cited as the "Vehicle License Fee Law."

"Vehicle" means every vehicle subject to registration under the Vehicle Code.

"Department" means the Department of Motor Vehicles.

"Horseless carriage" means any vehicle within the provisions of Section 5004 of the Vehicle Code.

"Registration year" is the period of time beginning with the date the vehicle is first required to be registered in this state under the provisions of the Vehicle Code and ending on the date designated by the Director of Motor Vehicles for expiration of the registration or the period of time designated for subsequent renewal thereof.

"Year-round registration" is a system whereby the Director of Motor Vehicles designates a date for the expiration of registration of a vehicle and renewal thereof in order to equalize the volume of such renewals throughout the year.