Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0210 Subordinate to Vehicle Code Section 9802 (c). Under Vehicle Code section 9802 (c), use tax has priority over Sales and Use Tax section 6756. Vehicle Code section 9802 (c) also has priority over purchase money security interest, which security interest has priority over section 6756. 3/27/84.