Section 6024 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 1.
6024
. "One-way rental trucks" are motortrucks of a kind required to
be registered under the Vehicle Code, not exceeding the manufacturer'
s gross vehicle weight rating of 24,000 pounds, which are principally
employed by a person in the rental business in being leased out for
short-term periods of not more than 31 days to individual customers
for one-way or local hauling of personal property of the customers,
and which upon acquisition or being employed in this state by the
person are identified to the board, in such manner as the board may
prescribe, for employment in such one-way or local hauling. Upon the
leasing of such a truck to a customer, the person shall make known to
the customer the fact that the vehicle is designated as a one-way
rental truck and any taxes imposed by this part which are payable
measured by the rentals.