{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6284","citation":"Rev. & Tax. Code, § 6284","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5"},{"name":"ARTICLE 2. Special Exemptions [6281. - 6285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5/article-2"}],"history":"Amended by Stats. 1982, Ch. 1589, Sec. 11.","effective":null,"html":"<p>If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the requirements of Article 2 (commencing with Section <a href=\"/rtc/6066\">6066</a>) of Chapter 2 of this part, by reason of the exemptions provided in Sections <a href=\"/rtc/6282\">6282</a> and <a href=\"/rtc/6283\">6283</a>.</p>","text":"If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the requirements of Article 2 (commencing with Section 6066) of Chapter 2 of this part, by reason of the exemptions provided in Sections 6282 and 6283.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-exemptions-6284","source":"California Legislative Information bulk export (pubinfo)"}