Section 11101 Of Part 5.5. Local Vehicle License Fees From California Revenue And Taxation Code >> Division 2. >> Part 5.5.

. This part is applicable only in a county which has adopted a general plan providing for a network of county expressways and has financed the first phase of the construction of such highways from a county highway bond issue totaling at least seventy million dollars ($70,000,000). This part is necessary to provide needed revenue to continue further construction of such an expressway system without increasing the property tax.