California Revenue and Taxation Code ARTICLE 3 - Auxiliary Collection Provisions

• Section 6291.
  Notwithstanding Section 6451, the use taxes imposed by this part with respect to the storage, use or other consumption in this state of a mobilehome...
• Section 6292.
  (a) Except when the sale is by lease, when a mobilehome or commercial coach required to be registered annually under the Health and Safety Code or...
• Section 6293.
  (a) Except when the sale is by lease, when a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or...
• Section 6294.
  (a) When an undocumented vessel required to be registered under the Vehicle Code is sold at retail by other than a person holding a seller’s permit...

Last modified: October 22, 2018