Cal. Revenue and Taxation Code § 10783.2

(a) The license fee imposed by this part does not apply to a passenger vehicle, a motorcycle, or a commercial vehicle of less than 8,001 pounds unladen weight, unless the vehicle is used for transportation for hire, compensation, or profit, if the vehicle is owned by any of the following: (1) The surviving spouse of a former American prisoner of war who has elected under subdivision (c) of Section 5101.5 of the Vehicle Code to retain the special license plates. (2) The surviving spouse of a Congressional Medal of Honor recipient who has elected under subdivision (d) of Section 5101.6 of the Vehicle Code to retain the special license plates. (3) The surviving spouse of a Purple Heart recipient who has elected to retain the special license plates issued under Section 5101.8 of the Vehicle Code. (b) The exemption granted by subdivision (a) does not extend to more than one vehicle owned by the surviving spouse, and is applicable to the same vehicle as described in subdivision (b) of Section 9105 of the Vehicle Code. (c) This section shall become operative on January 1, 2027.