2005 California Revenue and Taxation Code Sections 6291-6294 Article 3. Auxiliary Collection Provisions

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 commercial coach required to be registered
annually under the Health and Safety Code, or of a vehicle required
to be registered under the Vehicle Code, or of a vehicle subject to
identification under Division 16.5 (commencing with Section 38000) of
the Vehicle Code, or a vehicle that qualifies under the permanent
trailer identification plate program pursuant to subdivision (a) of
Section 5014.1 of the Vehicle Code, or of a vessel or an aircraft as
defined in this chapter are due and payable by the purchaser at the
time the storage, use, or other consumption of the property first
becomes taxable.  Delinquency penalties and interest with respect to
use tax for mobilehomes or commercial coaches registered annually
with the Department of Housing and Community Development or for
vehicles registered with the Department of Motor Vehicles shall be as
provided in Section 6292.  Delinquency penalties and interest with
respect to use tax for vehicles subject to identification under
Division 16.5 (commencing with Section 38000) of the Vehicle Code or
a vehicle that qualifies under the permanent trailer identification
plate program pursuant to subdivision (a) of Section 5014.1 of the
Vehicle Code shall be as provided in Section 6293.  Delinquency
penalties and interest with respect to use tax for vessels and
aircraft shall be imposed as if the due date of the tax were fixed by
Section 6451.
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 required to be registered under the
Vehicle Code is sold at retail by other than a person licensed or
certificated pursuant to the Health and Safety Code or the Vehicle
Code as a manufacturer, remanufacturer, dealer, dismantler, or
lessor-retailer, subject to Section 11615.5 of the Vehicle Code, the
retailer is not required or authorized to collect the use tax from
the purchaser, but the purchaser of the vehicle shall pay the use tax
to the Department of Housing and Community Development acting for
and on behalf of the board pursuant to Section 18123 of the Health
and Safety Code or to the Department of Motor Vehicles acting for and
on behalf of the board pursuant to Section 4750.5 of the Vehicle
Code.
   (b) If the purchaser makes an application to either department
which is not timely, and is subject to penalty because of delinquency
in effecting registration or transfer of registration of the
vehicle, he or she then becomes liable also for penalty as specified
in Section 6591, but no interest shall accrue.
   (c) Application to the appropriate department by the purchaser
relieves the purchaser of the obligation to file a return with the
board under Section 6452.
   (d) If the purchaser does not make application to either
department, or does not pay the amount of use tax due, or files a
return with the board under Section 6455 which is not timely,
interest and penalties shall apply with respect to the unpaid amount
as provided in Chapter 5 (commencing with Section 6451).
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 vehicle that qualifies under the permanent
trailer identification plate program pursuant to subdivision (a) of
Section 5014.1 of the Vehicle Code, is sold at retail by other than a
person licensed or certificated pursuant to the Vehicle Code as a
manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer,
subject to Section 11615.5 of the Vehicle Code, or a person required
to hold a seller's permit pursuant to Article 2 (commencing with
Section 6066) of Chapter 2 by reason of the number, scope, and
character of his or her sales of those vehicles, the retailer is not
required or authorized to collect the use tax from the purchaser, but
the purchaser of the vehicle shall pay the use tax to the Department
of Motor Vehicles acting for and on behalf of the board pursuant to
Section 38211 of the Vehicle Code.
   (b) If the purchaser makes an application to that department which
is not timely, and is subject to penalty because of delinquency in
effecting identification or transfer of ownership of the vehicle, he
or she then becomes liable also for penalty as specified in Section
6591 of this code, but no interest shall accrue.
   (c) Application to that department by the purchaser relieves the
purchaser of the obligation to file a return with the board under
Section 6452.
   (d) If the purchaser does not make application to that department,
or does not pay the amount of use tax due, or files a return with
the board under Section 6455 which is not timely, interest and
penalties shall apply with respect to the unpaid amount as provided
in Chapter 5 (commencing with Section 6451).
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 regularly engaged in the business of
selling vessels, the retailer is not required or authorized to
collect the use tax from the purchaser, but the purchaser of the
vessel must pay the use tax to the Department of Motor Vehicles
acting for, and on behalf of, the board pursuant to Section 9928 of
the Vehicle Code.
   (b) If the purchaser makes an application to the department which
is not timely, and is subject to penalty because of delinquency in
effecting registration or transfer of registration of the
undocumented vessel, he or she then becomes liable also for penalty
as specified in Section 6591, but no interest shall accrue.
   (c) Application to the department by the purchaser shall relieve
the purchaser of the obligation to file a return with the board under
Section 6452.
   (d) If the purchaser does not make application to either
department, or does not pay the amount of use tax due, or files a
return with the board under Section 6455 which is not timely,
interest and penalties shall apply with respect to the unpaid amount
as provided in Chapter 5 (commencing with Section 6451).