Section 10781 Of Article 2. Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 5. >> Chapter 2. >> Article 2.
10781
. The license fee imposed by this part does not apply to any
vehicle owned by the United States, by any foreign government, by a
consul or other official representative of any foreign government, by
the state, by any political subdivision of the state, or by any
city, city and county, county, district, public corporation, or by a
public fire department organized as a nonprofit corporation and used
exclusively for firefighting purposes or exclusively as an ambulance.