Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0170

(a) GENERALLY

580.0170 Court-Ordered Transfer of Vehicles. Section 1146(c) of the Bankruptcy Code does not exempt from tax the transfer of vehicles for which clearance documents are required before DMV will effect registration. That section specifies that certain instruments of transfer may not be taxed under any law imposing a stamp tax or similar tax. Neither the sales tax nor the use tax is a stamp tax or similar to a stamp tax, as those terms have been defined and interpreted in various legal references and court cases, and the required clearance is not an instrument of transfer. 3/6/92.