Section 4750.5 Of Article 6. Refusal Of Registration From California Vehicle Code >> Division 3. >> Chapter 1. >> Article 6.
4750.5
. (a) The department shall withhold the registration or the
transfer of registration of any vehicle sold at retail to any
applicant by any person other than a vehicle manufacturer or dealer
holding a license and certificate issued pursuant to Chapter 4
(commencing with Section 11700) of Division 5, or an automobile
dismantler holding a license and certificate issued pursuant to
Chapter 3 (commencing with Section 11500) of Division 5, or a
lessor-retailer holding a license issued pursuant to Chapter 3.5
(commencing with Section 11600) of Division 5, and subject to the
provisions of Section 11615.5, until the applicant pays to the
department the use tax measured by the sales price of the vehicle 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 may
pay the use tax and penalty, if any, to the department so as to
secure immediate action upon his application for registration or
transfer of registration, and thereafter he may apply through the
Department of Motor Vehicles 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 such form as 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. Such 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, dollar fractions shall be disregarded in
the manner specified in Section 9559 of this code. 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 they are
applicable to the use of vehicles to which this section relates.