{"data":{"id":"us-ca/rtc-10759","jurisdiction":"us-ca","citation":"RTC § 10759","heading":"","body":"In computing any fee, offset, or penalty imposed by this chapter, whether on a proration or otherwise, a fraction of a dollar is disregarded, unless it equals or exceeds fifty cents ($0.50), in which case it is treated as one full dollar ($1). Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.\nAny fee, offset, or penalty in an amount of forty-nine cents ($0.49) or less shall be deemed to be one dollar ($1).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 5. VEHICLE LICENSE FEE [10701. - 11053.]","CHAPTER 2. Imposition of Fee [10751. - 10789.]","ARTICLE 1. Computation of Fee [10751. - 10760.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5a1db84654cc226118a6149a848051aa206381915dfa3408f84d79187d6e897a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-10758","next":"us-ca/rtc-10760"},"notice":"GroundRules: Original legal text. Not legal advice."}