State Codes and Statutes

Statutes > California > Rtc > 6271-6277

REVENUE AND TAXATION CODE
SECTION 6271-6277



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 (commencing with Section 38000) of
the Vehicle Code.


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 permanently
fixed course, the movement of which is restricted to or guided on
such permanently fixed course by means of a mechanical device on a
fixed track or arm to which the watercraft is attached or by which
the watercraft is controlled, or by means of a mechanical device
attached to the watercraft itself,
   (c) A watercraft of a type designed to be propelled solely by oars
or paddles,
   (d) A watercraft of eight feet or less in length of a type
designed to be propelled by sail.
   A motor or other component of a vessel, whether or not detachable,
shall be deemed to be part of the vessel when sold therewith.




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 vehicle required to be registered under the
Vehicle Code or 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 article, is a
retailer for the purposes of this part of the vehicle, vessel, or
aircraft, regardless of whether he or she is a retailer by reason of
other provisions of this part, unless another person is the retailer,
as provided in subdivision (b).
   (b) Every person, licensed or certificated under the Health and
Safety Code or the Vehicle Code as a dealer, is the retailer 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 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, when a retail sale of the vehicle is made through him
or her and that person provides to the Department of Housing and
Community Development or the Department of Motor Vehicles a notice of
transfer with respect to the vehicle pursuant to Section 18080.5 of
the Health and Safety Code or Section 5901 or Section 38200 of the
Vehicle Code. That person shall hold a seller's permit and remit tax
to the board with respect to those sales in the same manner as a
dealer licensed or certificated under the Vehicle Code and making
sales on his or her own account. For purposes of this subdivision,
"sale" does not include a lease.



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 value of the used mobilehome as
specified by a recognized value guide. If the value guide does not
specify the model or manufacturer of a used mobilehome the value of
the used mobilehome shall be established by reference to the highest
value in the value guide according to age and size or the actual
sales price, whichever is less. If the actual sales price of a used
mobilehome is less than the current value specified in the value
guide, the "sales price" shall be based on the actual sales price of
the mobilehome as evidenced by the purchase documents. The State
Board of Equalization shall approve the value guides for use within
this state through regulation.
   (b) For purposes of Section 6276, "sales price" of a mobilehome,
whether new or used, shall exclude the amount of separately stated
escrow fees on the sale of the mobilehome.
   (c) For the purposes of this section, the "actual sales price"
means the total contract price, including, but not limited to, the
value of the mobilehome, its in place location value, awning,
skirting, carport, patio, landscaping, shrubs, unattached
furnishings, or other items not part of the mobilehome, and
documentation fees.


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 lessee transfers title and registration
to a third party within 10 days from the date the lessee acquired
title from the lessor at the expiration or termination of a lease.
The presumption may be rebutted by evidence that the sale was not for
resale prior to use.
   It is the intent of the Legislature in enacting this section to
recognize the delay in processing documents when a lessee wishes to
transfer title of a leased vehicle to a third party at the expiration
or termination of a lease rather than acquiring a vehicle for his or
her own use.
   This section does not provide an exemption for any use by a lessee
after the expiration or termination of a lease.


State Codes and Statutes

Statutes > California > Rtc > 6271-6277

REVENUE AND TAXATION CODE
SECTION 6271-6277



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 (commencing with Section 38000) of
the Vehicle Code.


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 permanently
fixed course, the movement of which is restricted to or guided on
such permanently fixed course by means of a mechanical device on a
fixed track or arm to which the watercraft is attached or by which
the watercraft is controlled, or by means of a mechanical device
attached to the watercraft itself,
   (c) A watercraft of a type designed to be propelled solely by oars
or paddles,
   (d) A watercraft of eight feet or less in length of a type
designed to be propelled by sail.
   A motor or other component of a vessel, whether or not detachable,
shall be deemed to be part of the vessel when sold therewith.




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 vehicle required to be registered under the
Vehicle Code or 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 article, is a
retailer for the purposes of this part of the vehicle, vessel, or
aircraft, regardless of whether he or she is a retailer by reason of
other provisions of this part, unless another person is the retailer,
as provided in subdivision (b).
   (b) Every person, licensed or certificated under the Health and
Safety Code or the Vehicle Code as a dealer, is the retailer 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 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, when a retail sale of the vehicle is made through him
or her and that person provides to the Department of Housing and
Community Development or the Department of Motor Vehicles a notice of
transfer with respect to the vehicle pursuant to Section 18080.5 of
the Health and Safety Code or Section 5901 or Section 38200 of the
Vehicle Code. That person shall hold a seller's permit and remit tax
to the board with respect to those sales in the same manner as a
dealer licensed or certificated under the Vehicle Code and making
sales on his or her own account. For purposes of this subdivision,
"sale" does not include a lease.



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 value of the used mobilehome as
specified by a recognized value guide. If the value guide does not
specify the model or manufacturer of a used mobilehome the value of
the used mobilehome shall be established by reference to the highest
value in the value guide according to age and size or the actual
sales price, whichever is less. If the actual sales price of a used
mobilehome is less than the current value specified in the value
guide, the "sales price" shall be based on the actual sales price of
the mobilehome as evidenced by the purchase documents. The State
Board of Equalization shall approve the value guides for use within
this state through regulation.
   (b) For purposes of Section 6276, "sales price" of a mobilehome,
whether new or used, shall exclude the amount of separately stated
escrow fees on the sale of the mobilehome.
   (c) For the purposes of this section, the "actual sales price"
means the total contract price, including, but not limited to, the
value of the mobilehome, its in place location value, awning,
skirting, carport, patio, landscaping, shrubs, unattached
furnishings, or other items not part of the mobilehome, and
documentation fees.


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 lessee transfers title and registration
to a third party within 10 days from the date the lessee acquired
title from the lessor at the expiration or termination of a lease.
The presumption may be rebutted by evidence that the sale was not for
resale prior to use.
   It is the intent of the Legislature in enacting this section to
recognize the delay in processing documents when a lessee wishes to
transfer title of a leased vehicle to a third party at the expiration
or termination of a lease rather than acquiring a vehicle for his or
her own use.
   This section does not provide an exemption for any use by a lessee
after the expiration or termination of a lease.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 6271-6277

REVENUE AND TAXATION CODE
SECTION 6271-6277



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 (commencing with Section 38000) of
the Vehicle Code.


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 permanently
fixed course, the movement of which is restricted to or guided on
such permanently fixed course by means of a mechanical device on a
fixed track or arm to which the watercraft is attached or by which
the watercraft is controlled, or by means of a mechanical device
attached to the watercraft itself,
   (c) A watercraft of a type designed to be propelled solely by oars
or paddles,
   (d) A watercraft of eight feet or less in length of a type
designed to be propelled by sail.
   A motor or other component of a vessel, whether or not detachable,
shall be deemed to be part of the vessel when sold therewith.




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 vehicle required to be registered under the
Vehicle Code or 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 article, is a
retailer for the purposes of this part of the vehicle, vessel, or
aircraft, regardless of whether he or she is a retailer by reason of
other provisions of this part, unless another person is the retailer,
as provided in subdivision (b).
   (b) Every person, licensed or certificated under the Health and
Safety Code or the Vehicle Code as a dealer, is the retailer 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 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, when a retail sale of the vehicle is made through him
or her and that person provides to the Department of Housing and
Community Development or the Department of Motor Vehicles a notice of
transfer with respect to the vehicle pursuant to Section 18080.5 of
the Health and Safety Code or Section 5901 or Section 38200 of the
Vehicle Code. That person shall hold a seller's permit and remit tax
to the board with respect to those sales in the same manner as a
dealer licensed or certificated under the Vehicle Code and making
sales on his or her own account. For purposes of this subdivision,
"sale" does not include a lease.



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 value of the used mobilehome as
specified by a recognized value guide. If the value guide does not
specify the model or manufacturer of a used mobilehome the value of
the used mobilehome shall be established by reference to the highest
value in the value guide according to age and size or the actual
sales price, whichever is less. If the actual sales price of a used
mobilehome is less than the current value specified in the value
guide, the "sales price" shall be based on the actual sales price of
the mobilehome as evidenced by the purchase documents. The State
Board of Equalization shall approve the value guides for use within
this state through regulation.
   (b) For purposes of Section 6276, "sales price" of a mobilehome,
whether new or used, shall exclude the amount of separately stated
escrow fees on the sale of the mobilehome.
   (c) For the purposes of this section, the "actual sales price"
means the total contract price, including, but not limited to, the
value of the mobilehome, its in place location value, awning,
skirting, carport, patio, landscaping, shrubs, unattached
furnishings, or other items not part of the mobilehome, and
documentation fees.


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 lessee transfers title and registration
to a third party within 10 days from the date the lessee acquired
title from the lessor at the expiration or termination of a lease.
The presumption may be rebutted by evidence that the sale was not for
resale prior to use.
   It is the intent of the Legislature in enacting this section to
recognize the delay in processing documents when a lessee wishes to
transfer title of a leased vehicle to a third party at the expiration
or termination of a lease rather than acquiring a vehicle for his or
her own use.
   This section does not provide an exemption for any use by a lessee
after the expiration or termination of a lease.