California Revenue and Taxation Code ARTICLE 1 - Definitions

• Section 6271.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.(Added by Stats. 1965, 1st Ex. Sess., Ch.
• Section 6272.
  “Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5 (commencing with...
• Section 6273.
  “Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:(a) A seaplane,(b) A watercraft specifically designed to operate on a...
• Section 6274.
  “Aircraft” means any contrivance designed for powered navigation in the air except a rocket or missile.(Amended by Stats. 1982, Ch. 1589, Sec. 9.)
• Section 6275.
  (a) Every person making any retail sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of...
• Section 6276.1.
  (a) For purposes of Section 6276, “sales price” of a used mobilehome, as defined in Section 18014 of the Health and Safety Code shall be based...
• Section 6277.
  There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Section 372 of the Vehicle...

Last modified: October 22, 2018