CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]
Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2.
§§ 6271–6295 · 17 sections
ARTICLE 1. Definitions §§ 6271–6277 · 7 sections
- § 6271 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
- § 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…
- § 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…
- § 6274 “Aircraft” means any contrivance designed for powered navigation in the air except a rocket or missile.
- § 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 a…
- § 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 on the current…
- § 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 Code, was a sale for resale if the…
ARTICLE 2. Special Exemptions §§ 6281–6285 · 5 sections
- § 6281 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, a…
- § 6282 There are exempted from the computation of the amount of the sales tax the gross receipts from sales of mobilehomes or commercial coaches required to be…
- § 6283 (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of a vehicle subject to…
- § 6284 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…
- § 6285 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of a…
ARTICLE 3. Auxiliary Collection Provisions §§ 6291–6295 · 5 sections
- § 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 or…
- § 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 a vehicle…
- § 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 a…
- § 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 and…
- § 6295 (a) (1) Except as provided in subdivision (h), when a motor vehicle required to be registered under the Vehicle Code, except for a recreational vehicle that is…