Section 18123 Of Article 7. Penalties From California Health And Safety Code >> Division 13. >> Part 2. >> Chapter 8. >> Article 7.
18123
. (a) The department shall withhold the registration or the
transfer of registration of any manufactured home, mobilehome,
commercial coach, or truck camper sold at retail to any applicant by
any person, other than a manufactured home, mobilehome, commercial
coach, or truck camper manufacturer or dealer holding a license and
certificate issued as provided for by this part, until the applicant
pays to the department the use tax measured by the sales price of the
manufactured home, mobilehome, commercial coach, or truck camper as
required by the Sales and Use Tax Law (Part 1 (commencing with
Section 6001) of Division 2 of the Revenue and Taxation Code),
together with penalty, if any, unless the State Board of Equalization
finds that no use tax is due. If the applicant so desires, he or she
may pay the use tax and penalty, if any, to the department so as to
secure immediate action upon his or her application for registration
or transfer of registration, and thereafter he or she may apply
through the department to the State Board of Equalization under the
provisions of the Sales and Use Tax Law for a refund of the amount so
paid.
(b) The department shall transmit to the State Board of
Equalization all collections of use tax and penalty made under this
section. This transmittal shall be made at least monthly, accompanied
by a schedule, in the form the department and board may prescribe.
(c) The State Board of Equalization shall reimburse the department
for its costs incurred in carrying out the provisions of this
section. The reimbursement shall be effected under agreement between
the agencies, approved by the Department of Finance.
(d) In computing any use tax or penalty thereon under the
provisions of this section, a fraction of a dollar shall be
disregarded, unless it exceeds fifty cents ($0.50), in which case it
shall be treated as the next higher full dollar. Computation of any
penalty shall be made from the tax after the same has been computed
as provided in this section. Any tax or penalty in the amount of one
dollar ($1) or less shall be one dollar ($1). Payment of tax and
penalty on this basis shall be deemed full compliance with the
requirements of the Sales and Use Tax Law insofar as the requirements
are applicable to the use of manufactured homes, mobilehomes,
commercial coaches, or truck campers to which this section relates.