California Vehicle Code 1673 – For the purposes of refunding the smog impact fee, as prescribed in …
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For the purposes of refunding the smog impact fee, as prescribed in Sections 1673.2 and 1673.4, “registered owner or lessee” means the person or persons to whom the registration or title was issued when the transaction that included the imposition of the smog impact fee under Chapter 3.3 (commencing with Section 6261) of Part 1 of Division 2 of the Revenue and Taxation Code was completed.
(Added by Stats. 2000, Ch. 31, Sec. 3. Effective June 8, 2000.)
Terms Used In California Vehicle Code 1673
- 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
- Person: includes a natural person, firm, copartnership, association, limited liability company, or corporation. See California Vehicle Code 470