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Business Taxes Law Guide – Revision 2018
 

BTLG Table of Contents > Sales and Use Tax Law > Chapter 3.5

Sales And Use Tax Law

CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT * (View entire chapter)

Article 1. Definitions

  • 6271. Construction.
  • 6272. "Vehicle."
  • 6273. "Vessel."
  • 6274. "Aircraft."
  • 6275. Retailer of vehicle, vessel, or aircraft.
  • 6276. Presumption that sales price is market value. [Repealed.]
  • 6276.1. Mobilehomes; exclusions. [Repealed.]
  • 6276.1. Mobilehomes; current value.
  • 6277. Presumption on sale to lessee.

Article 2. Special Exemptions

  • 6281. Substantially same ownership after transfer.
  • 6282. Vehicles; manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer.
  • 6283. Vessels and aircraft; sellers.
  • 6284. Seller's permit requirements.
  • 6285. Family.

Article 3. Auxiliary Collection Provisions

  • 6291. Due date; interest and penalties.
  • 6292. Registration; Department of Motor Vehicles.
  • 6293. Vehicle subject to identification; Department of Motor Vehicles.
  • 6294. Undocumented vessel subject to identification; Department of Motor Vehicles.

* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.

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