Section 10782 Of Article 2. Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 5. >> Chapter 2. >> Article 2.
10782
. (a) The license fee imposed by this part does not apply to
any vehicle operated by the state, or by any county, city and county,
city, district, or political subdivision of the state, or the United
States, as a lessee under a lease, lease-sale, or rental-purchase
agreement which grants possession of the vehicle to the lessee for a
period of 30 consecutive days or more.
(b) The license fee imposed by this part does not apply to any
privately owned schoolbus, as defined in Section 545 of the Vehicle
Code, which is either:
(1) Owned by a private nonprofit educational organization and
operated in accordance with the rules and regulations of the
Department of Education exclusively in transporting school pupils, or
school pupils and employees, of such private nonprofit educational
organization, or
(2) Operated in accordance with the rules and regulations of the
Department of Education exclusively in transporting school pupils, or
school pupils and employees, of any public school or private
nonprofit educational organization pursuant to a contract between a
public school district or nonprofit educational organization and the
owner or operator of the schoolbus.
This subdivision shall not, however, be applicable to any
schoolbus which is operated pursuant to any contract which requires
the public school district or nonprofit educational organization to
pay any amount representing the costs of registration and weight fees
unless and until the contract is amended to require only the payment
of an amount representing the fee required by this section.