Chapter 1 General Provisions and Definitions
Chapter 2 The Surcharge
Chapter 3 Special Provisions and Exemptions
Chapter 4 Determination of Surcharge
Chapter 5 Overpayments and Refunds
Chapter 6 Collection of Tax
Chapter 7 Administration

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT

  • automobile dismantler: is a ny person not otherwise expressly excluded by Section 221 who:

    California Vehicle Code 220

  • axle: is a structure or portion of a structure consisting of one or more shafts, spindles, or bearings in the same vertical transverse plane by means of which, in conjunction with wheels mounted on said shafts, spindles, or bearings, a portion of the weight of a vehicle and its load, if any, is continuously transmitted to the roadway when the vehicle is in motion. See California Vehicle Code 230
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Brokering: is a n arrangement under which a dealer, for a fee or other consideration, regardless of the form or time of payment, provides or offers to provide the service of arranging, negotiating, assisting, or effectuating the purchase of a new or used motor vehicle, not owned by the dealer, for another or others. See California Vehicle Code 232.5
  • bus: is a ny vehicle, including a trailer bus, designed, used, or maintained for carrying more than 15 persons including the driver. See California Vehicle Code 233
  • business: includes a proprietorship, partnership, corporation, and any other form of commercial enterprise. See California Vehicle Code 234
  • Buyer: has the meaning set forth in subdivision (c) of §. See California Penal Code 574
  • cargo container: means a receptacle with all of the following characteristics:

    California Penal Code 458

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Conditional sale contract: has the meaning set forth in subdivision (a) of §. See California Penal Code 574
  • Construction: includes :

    California Streets and Highways Code 29

  • Construction manager: means a partnership, corporation, or other legal entity that is a licensed contractor pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of . See California Public Contract Code 6702
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Streets and Highways Code 14
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes every county and city and county within this State. See California Vehicle Code 270
  • county highway: means any highway which is:

    California Streets and Highways Code 25

  • daytime: means the period between sunrise and sunset, and the word "nighttime" means the period between sunset and sunrise. See California Penal Code 7
  • Dealer: is a person not otherwise expressly excluded by Section 286 who:

    California Vehicle Code 285

  • Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
  • Department: means the Department of Transportation as established under Part 5 (commencing with Section 14000) of Division 3 of Title 2 of . See California Public Contract Code 6702
  • Department: means the Department of Motor Vehicles except, when used in Chapter 2 (commencing with Section 2100) of Division 2 and in Divisions 11 (commencing with Section 21000), 12 (commencing with Section 24000), 13 (commencing with Section 29000), 14 (commencing with Section 31600), 14. See California Vehicle Code 290
  • Direct loan agreement: means an agreement between a lender and a purchaser whereby the lender has advanced funds pursuant to a loan secured by the motor vehicle which the purchaser has purchased. See California Penal Code 574
  • Director: means the director of the department. See California Streets and Highways Code 21
  • distributor: is a ny person other than a manufacturer who sells or distributes new vehicles subject to registration under this code, new trailers subject to identification pursuant to Section 5014. See California Vehicle Code 296
  • distributor branch: is a n office maintained by a distributor for the sale of new vehicles or new trailers subject to identification pursuant to Section 5014. See California Vehicle Code 297
  • driver: is a person who drives or is in actual physical control of a vehicle. See California Vehicle Code 305
  • driving school: is a business which, for compensation, conducts or offers to conduct instruction in the operation of motor vehicles. See California Vehicle Code 310.6
  • driving school owner: is a ny person licensed by the department to engage in the business of giving instruction for compensation in the driving of motor vehicles or in the preparation of an applicant for examination for a driver's license issued by the department. See California Vehicle Code 311
  • electric bicycle: is a bicycle equipped with fully operable pedals and an electric motor of less than 750 watts. See California Vehicle Code 312.5
  • Executive authority: means the Governor or any person performing the functions of Governor in a State other than this State. See California Penal Code 1548
  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
  • expressway: is a portion of highway that is part of either of the following:

    California Vehicle Code 314

  • Factory-built housing: is a structure as defined in §. See California Vehicle Code 321
  • foreign jurisdiction: is a ny other state, the District of Columbia, territories or possessions of the United States, and foreign states, provinces, or countries. See California Vehicle Code 325
  • Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Streets and Highways Code 23.5
  • General public paratransit vehicle: means any motor vehicle designed for carrying no more than 24 persons and the driver, that provides local transportation to the general public, including transportation of pupils at or below the 12th-grade level to or from a public or private school or school activity, under the exclusive jurisdiction of a publicly owned and operated transit system through one of the following modes: dial-a-ride, subscription service, or route-deviated bus service. See California Vehicle Code 336
  • Governor: means any person performing the functions of Governor by authority of the law of this State. See California Penal Code 1548
  • Highway: is a way or place of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. See California Vehicle Code 360
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • inhabited: means currently being used for dwelling purposes, whether occupied or not. See California Penal Code 459
  • instruction: includes classroom driver education, in-vehicle driver training, and correspondence study. See California Vehicle Code 310.6
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • lease contract: includes a lease for business or commercial purposes. See California Penal Code 574
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Penal Code 7
  • mandatory supervision: shall mean the portion of a defendant's sentenced term during which time he or she is supervised by the county probation officer pursuant to subparagraph (B) of paragraph (5) of subdivision (h) of Section 1170. See California Penal Code 19.9
  • manufacturer branch: is a n office maintained by a manufacturer for the sale of new vehicles to dealers or for directing or supervising in whole or in part the manufacturer's representatives. See California Vehicle Code 389
  • month: means a calendar month, unless otherwise expressed. See California Penal Code 7
  • month: shall mean a calendar month. See California Revenue and Taxation Code 41008
  • motor vehicle: includes a recreational vehicle as that term is defined in subdivision (a) of §. See California Vehicle Code 415
  • Motor vehicle: means any vehicle required to be registered under the Vehicle Code. See California Penal Code 574
  • motortruck: is a motor vehicle designed, used, or maintained primarily for the transportation of property. See California Vehicle Code 410
  • negligently: import a want of such attention to the nature or probable consequences of the act or omission as a prudent man ordinarily bestows in acting in his own concerns. See California Penal Code 7
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • nonrepairable vehicle: is a vehicle of a type otherwise subject to registration that meets the criteria specified in subdivision (a), (b), or (c). See California Vehicle Code 431
  • Nonresident: is a person who is not a resident of this State. See California Vehicle Code 435
  • official traffic control device: is a ny sign, signal, marking, or device, consistent with Section 21400, placed or erected by authority of a public body or official having jurisdiction, for the purpose of regulating, warning, or guiding traffic, but does not include islands, curbs, traffic barriers, speed humps, speed bumps, or other roadway design features. See California Vehicle Code 440
  • official traffic control signal: is a ny device, whether manually, electrically or mechanically operated, by which traffic is alternately directed to stop and proceed and which is erected by authority of a public body or official having jurisdiction. See California Vehicle Code 445
  • owner: is a person having all the incidents of ownership, including the legal title of a vehicle whether or not such person lends, rents, or creates a security interest in the vehicle. See California Vehicle Code 460
  • paratransit vehicle: is a passenger vehicle, other than a bus, schoolbus, school pupil activity bus, youth bus, general public paratransit vehicle, or taxicab that is both of the following:

    California Vehicle Code 462

  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
  • passenger vehicle: is a ny motor vehicle, other than a motortruck, truck tractor, or a bus, as defined in Section 233, and used or maintained for the transportation of persons. See California Vehicle Code 465
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Pedestrian: includes a person who is operating a self-propelled wheelchair, motorized tricycle, or motorized quadricycle and, by reason of physical disability, is otherwise unable to move about as a pedestrian, as specified in subdivision (a). See California Vehicle Code 467
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes a natural person, firm, copartnership, association, limited liability company, or corporation. See California Vehicle Code 470
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • Person: means an individual, company, firm, association, partnership, trust, corporation, limited liability company, or other legal entity. See California Penal Code 574
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Penal Code 7
  • Preconstruction services: means advice during the design phase including, but not limited to, scheduling, pricing, and phasing to assist the department to design a more constructible project. See California Public Contract Code 6702
  • private school: is a ny school, whether conducted for profit or not, giving a course of training similar to that given in a public school at or below the twelfth grade, including but not limited to schools owned or operated by any church. See California Vehicle Code 492
  • Project: means the construction of a highway, bridge, or tunnel. See California Public Contract Code 6702
  • property: includes both real and personal property. See California Penal Code 7
  • Public entity: as used in this part , means the state, county, city, city and county, district, public authority, public agency, municipal corporation, or any other political subdivision or public corporation in the state. See California Public Contract Code 1100
  • Purchaser: has the meaning set forth in paragraph (30) of subdivision (b) of §. See California Penal Code 574
  • Registration service: includes , but is not limited to, a person who, for compensation, processes registration documents, conducts lien sales, or processes vehicle dismantling documents. See California Vehicle Code 505.2
  • remanufactured vehicle: is a vehicle that has been constructed by a licensed remanufacturer and consists of any used or reconditioned integral parts, including, but not limited to, frame, engine, transmission, axles, brakes, or suspension. See California Vehicle Code 507.5
  • remanufacturer: is a ny person who for commission, money, or other thing of value, produces a vehicle that consists of any used or reconditioned integral parts, including, but not limited to, frame, engine, transmission, axles, brakes, or suspension which is subject to registration under this code. See California Vehicle Code 507.8
  • rescue team: means a special group of physicians and surgeons, nurses, volunteers, or employees of the owners or operators of the authorized emergency vehicle who have been trained in cardiopulmonary resuscitation and have been designated by the owners or operators of the emergency vehicle to attempt to resuscitate persons who are in immediate danger of loss of life in cases of emergency. See California Vehicle Code 165.5
  • Resident: means any person who manifests an intent to live or be located in this state on more than a temporary or transient basis. See California Vehicle Code 516
  • Responsible bidder: as used in this part , means a bidder who has demonstrated the attribute of trustworthiness, as well as quality, fitness, capacity, and experience to satisfactorily perform the public works contract. See California Public Contract Code 1103
  • retarder: is a device, other than a brake, which, when activated by the driver, applies a retarding force to the wheels of a vehicle without the use of friction. See California Vehicle Code 521
  • Road: means any existing vehicle route established before January 1, 1979, with significant evidence of prior regular travel by vehicles subject to registration pursuant to Article 1 (commencing with Section 4000) of Chapter 1 of Division 3. See California Vehicle Code 527
  • Salvage vehicle rebuilder: means any person who rebuilds a total loss salvage vehicle, as defined in Section 544, or a vehicle reported for dismantling pursuant to Section 11520, for subsequent resale. See California Vehicle Code 543.5
  • school pupil activity bus: is a ny motor vehicle, other than a schoolbus, operated by a common carrier, or by and under the exclusive jurisdiction of a publicly owned or operated transit system, or by a passenger charter-party carrier, used under a contractual agreement between a school and carrier to transport school pupils at or below the 12th-grade level to or from a public or private school activity, or used to transport pupils to or from residential schools, when the pupils are received and discharged at off-highway locations where a parent or adult designated by the parent is present to accept the pupil or place the pupil on the bus. See California Vehicle Code 546
  • schoolbus: is a motor vehicle designed, used, or maintained for the transportation of any school pupil at or below the 12th grade level to or from a public or private school or to or from public or private school activities, except the following:

    California Vehicle Code 545

  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Penal Code 7
  • Seller: has the meaning set forth in subdivision (b) of §. See California Penal Code 574
  • specially constructed vehicle: is a vehicle which is built for private use, not for resale, and is not constructed by a licensed manufacturer or remanufacturer. See California Vehicle Code 580
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • state agency: shall include any state board, commission, bureau, or division created pursuant to the provisions of the Business and Professions Code, the Education Code, or the Chiropractic Initiative Act to license and regulate individuals who engage in certain businesses and professions. See California Penal Code 23
  • State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Streets and Highways Code 24
  • State Highway Account: means the State Highway Account in the State Transportation Fund. See California Streets and Highways Code 30
  • station wagon: is a dual purpose vehicle designed for the transportation of persons and also designed in such a manner that the seats may be removed or folded out of the way for the purpose of increasing the property carrying space within the vehicle. See California Vehicle Code 585
  • Street: is a way or place of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. See California Vehicle Code 590
  • subscription: includes mark. See California Revenue and Taxation Code 18
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
  • Total loss salvage vehicle: means either of the following:

    California Vehicle Code 544

  • traffic: includes pedestrians, ridden animals, vehicles, street cars, and other conveyances, either singly or together, while using any highway for purposes of travel. See California Vehicle Code 620
  • trailer: includes a semitrailer when used in conjunction with an auxiliary dolly, if the auxiliary dolly is of a type constructed to replace the function of the drawbar and the front axle or axles of a trailer. See California Vehicle Code 630
  • transporter: is a person engaged in the business of moving any owned or lawfully possessed vehicle by lawful methods over the highways for the purpose of delivery of such vehicles to dealers, sales agents of a manufacturer, purchasers, or to a new location as requested by the owner. See California Vehicle Code 645
  • vehicle: is a device by which any person or property may be propelled, moved, or drawn upon a highway, excepting a device moved exclusively by human power or used exclusively upon stationary rails or tracks. See California Vehicle Code 670
  • vessel: means a vessel as defined in subdivision (c) of §. See California Penal Code 7
  • Vista point: means any signed roadside area on the state highway system developed and maintained by the department for the purpose of providing the motorist with a place to stop to view the scenic panorama or points of visual interest. See California Streets and Highways Code 35
  • will: includes codicil. See California Penal Code 7
  • willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Penal Code 7
  • youth bus: is a ny bus, other than a schoolbus, designed for and when actually carrying not more than 16 persons and the driver, used to transport children at or below the 12th-grade level directly from a public or private school to an organized nonschool-related youth activity within 25 miles of the school or directly from a location which provides the organized nonschool-related youth activity to a public or private school within 25 miles of that location. See California Vehicle Code 680