Article 4. Apportioned Registration of California Vehicle Code >> Division 3. >> Chapter 4. >> Article 4.
The Legislature declares that in enacting this article, it
adheres to the principle that each state should have the freedom to
develop the kind of highway user tax structure that it determines to
be most appropriate to itself, that the method of taxation of
interstate vehicles should not be a determining factor in developing
its user tax structure and that annual taxes or other taxes of the
fixed fee type which are not imposed on a basis that reflects the
amount of highway use should be apportioned among the states on the
basis of vehicle miles traveled within each of the states. If the
department determines that apportionment of the taxes on the basis of
vehicle miles for a particular fleet of vehicles is impractical, the
department may require the taxes on the fleet to be apportioned on
an equivalent basis other than miles, as determined by the
(a) The director, or his or her designee, may, on behalf of
the state, enter into, and become, a member of the International
Registration Plan Agreement developed by the American Association of
Motor Vehicle Administrators. The director, or his or her designee,
may adopt rules and regulations necessary to carry out the provisions
of the International Registration Plan or other apportioned
registration agreements entered into under the authority of this
(b) In administering the International Registration Plan, the
state may collect all appropriate registration and license fees due
other jurisdictions. Foreign jurisdictions that are members of the
agreement shall be authorized to collect all appropriate registration
and license fees due to the State of California, and remit the fees
to this state pursuant to the terms of the agreement.
Provisions of this code which specify and govern application
filing, fee assignment, penalty assessment, and issuance of license
plates and registration certificates, shall be applicable to vehicles
registered pursuant to this article.
(a) Upon the application for transfer of ownership of a fleet
of vehicles apportionately registered pursuant to this article, the
department shall permit registration in the new owners name without
reassessing the registration and vehicle license fees, if the
application of the new ownership is for the same fleet interstate
operation as the previous owner.
(b) The new owner, lessee, or their designee, shall certify the
declared gross vehicle weight of the vehicle or vehicles on a single
form for all commercial motor vehicles registered in the fleet owner'
s or lessee's name. The department shall reassess the weight fees if
the declared gross vehicle weight is increased. The weight fees will
be assessed at a prorated rate.
This article does not apply to any owner or lessee of a
commercial vehicle with primary registration and license plates
issued in a foreign jurisdiction which does not grant reciprocity or
apportioned registration to residents of this state owning commercial
vehicles while operating within that foreign jurisdiction.
Any application filed pursuant to this article which contains
vehicles powered by diesel fuel shall include information concerning
any diesel fuel tax permit issued by the Board of Equalization.
Any person issued fleet registration pursuant to Article 9.5
(commencing with Section 5301) of Chapter 1 or this article shall:
(a) Maintain fleet records that support the reported mileage,
cost, and declared gross or combined gross vehicle weight of all
vehicles. Any registrant whose application for apportioned
registration has been accepted shall preserve the mileage records on
which the application is based, including copies of all permits, for
a period of three years after the close of the registration year.
Vehicle cost and declared gross or combined gross weight records
shall be retained for four years after the close of the registration
year in which the vehicle was deleted.
(b) Make fleet records available to the department at its request
for audit to verify the accuracy of the records. In the event the
records are not made available within 30 days of the request, the
department may assess full California fees and penalties and may
suspend or cancel apportioned registration privileges. The registrant
may be required to reimburse the department auditor per diem and
travel expenses under certain conditions as determined by the
(a) The department shall charge interest on any underpaid
fees due under this article, at the rate of 1 percent per month of
the underpaid portion of the fees, commencing on the date the
underpaid portion of the fees were originally due and accruing
monthly until paid.
(b) Interest charged under subdivision (a) shall continue to
accumulate during any disputation of the underpaid fees or any
hearing regarding the underpaid fees. During any disputation or
hearing, the registrant may pay the underpaid fees and other charges
to avoid additional interest charges and may request a refund of any
overpaid fees after final review.
(c) For any underpaid fees, the department may impose a penalty of
fifty dollars ($50) or 10 percent of the underpaid fees, whichever
is greater, commencing on the date the underpaid fees were determined
to be due.
(d) For the purposes of this section, "underpaid fees" include
additional vehicle registration, weight, and license fees found to be
due to this state.
(e) The director shall have discretion to apply subdivision (b) of
Section 9562 instead of subdivision (c) of this section.
(f) The penalty structure set forth in Sections 9554 and 9554.5
shall apply in place of the provisions of this section in those cases
where there is a violation of Section 4000, 4000.4, 4002, 4003,
4004, 4004.5, or 4156 for commercial registration that is not
apportioned pursuant to Section 8050.