Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0008

(a) GENERALLY

580.0008 Application for Apportioned Registration with DMV. An application for apportioned registration with DMV is not an application for registration for purposes of section 6292(c). Therefore, a purchaser is not relieved from the obligation to file a return where the purchaser makes an application for apportioned registration to the DMV. The DMV application for apportioned registration does not request the necessary information to constitute a use tax return. Thus, the filing of an application for apportioned registration (where use tax is not collected) cannot relieve a purchaser from the obligation of filing a return and cannot thereby trigger the three-year statute of limitations under section 6487(a). 10/21/96.