Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(a) IN GENERAL
570.0425 Use Tax Payment to DMV—Nearest Dollar. Although there are no statutory provisions under the Sales and Use Tax Law which allow the rounding off of a purchaser's use tax liability to the nearest dollar, there is such authorization under section 4750.5(d) of the Vehicle Code. Therefore, if DMV follows the above reference statutory provisions concerning rounding off, such a procedure would be legally correct. 6/24/76.