Section 38230 Of Article 9. Identification Fees From California Vehicle Code >> Division 16.5. >> Chapter 2. >> Article 9.
38230
. In addition to the fees imposed by Section 38225, there
shall be paid a four-dollar ($4) fee for the issuance or renewal of
identification for every off-highway motor vehicle subject to
identification. The fee imposed by this section is in lieu of all
taxes according to value levied for state or local purposes.