Section 6291 Of Article 3. Auxiliary Collection Provisions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 3.5. >> Article 3.
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.