{"code":"RTC","codeName":"Revenue and Taxation Code","section":"10852","citation":"Rev. & Tax. Code, § 10852","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 5. VEHICLE LICENSE FEE [10701. - 11053.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5"},{"name":"CHAPTER 3. Collections and Refunds [10851. - 10902.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5/chapter-3"},{"name":"ARTICLE 1. Payments [10851. - 10858.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5/chapter-3/article-1"}],"history":"Added by Stats. 1941, Ch. 40.","effective":null,"html":"<p>The department shall collect the license fee and shall give to each person paying the license fee a receipt which shall sufficiently designate and identify the vehicle upon which the fee is paid.</p>","text":"The department shall collect the license fee and shall give to each person paying the license fee a receipt which shall sufficiently designate and identify the vehicle upon which the fee is paid.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payments-10852","source":"California Legislative Information bulk export (pubinfo)"}