SECTIONS 10901-10902 - California Statutes

REVENUE AND TAXATION CODE

SECTION 10901-10902

10901. Whenever the department or the Department of Housing and
Community Development erroneously collects any license fee or portion
of a fee not required to be paid under this part, or erroneously
applies any offset provided under this part, the erroneously
collected amount shall be refunded to the person paying it upon
application therefor made within three years after the date of the
payment. If the department or the Department of Housing and Community
Development discovers an error, it may make a refund in the absence
of an application therefor.

10902. (a) In the event of a constructive total loss, in which the
repair value exceeds the market value of the vehicle less the
anticipated salvage value, or a nonrepairable vehicle, or an
unrecovered total loss, due to a theft, of a vehicle, the in-lieu fee
portion of the vehicle license fee that has been paid, less any
offset provided in Section 10754, shall be refunded to the current
registered owner (the owner of the salvage value of the vehicle), or
credited against the vehicle license fee owed on the owner's
replacement vehicle. The amount refunded or credited shall be based
upon one-twelfth of the annual in-lieu fee, less any offset provided
by Section 10754, for each full month that remains until the
registration expires.
(b) No refund or credit may be made pursuant to this section
unless the vehicle owner has signed a declaration under penalty of
perjury that he or she has not been cited or convicted of violating
Section 23152 or 23153 of the Vehicle Code (relating to driving under
the influence of alcohol or drugs) or Section 23103 as specified in
Section 23103.5 of that code (which involves a substitute for an
original citation of driving under the influence) in connection with
the owner's vehicle loss. If the owner has been cited under any of
these code sections, the owner shall be entitled to the refund or
credit upon presentation of either proof of dismissal of the citation
or a finding of not guilty.
(c) The Department of Motor Vehicles shall charge to vehicle
owners requesting a refund or credit pursuant to this section a
service fee in the amount of fifteen dollars ($15) to cover the
administrative costs of processing the request.
(d) In the case of a request for refund or credit with respect to
a stolen vehicle, the vehicle owner may not be entitled to a refund
or credit prior to 60 days from the date the theft of the vehicle is
reported to the police. If a refund is received or a credit is
applied to another vehicle and the stolen vehicle is subsequently
recovered, the owner shall return the amount refunded or credited. If
the owner receives a refund or credit, and the destroyed or stolen
vehicle is scrapped and subsequently repaired by another person, the
new owner shall pay the full vehicle license fee.
(e) The Department of Motor Vehicles shall adopt regulations for
the administration of the refunds and credits provided by this
section.