Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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 [Repealed.]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; current value.
- 6276.1. Mobilehomes; exclusions. [Repealed.]
- 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
* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.