Section 6293 Of Article 3. Auxiliary Collection Provisions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 3.5. >> Article 3.
6293
. (a) Except when the sale is by lease, when 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, is sold at retail by other than a
person licensed or certificated pursuant to the Vehicle Code as a
manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer,
subject to Section 11615.5 of the Vehicle Code, or a person required
to hold a seller's permit pursuant to Article 2 (commencing with
Section 6066) of Chapter 2 by reason of the number, scope, and
character of his or her sales of those vehicles, the retailer is not
required or authorized to collect the use tax from the purchaser, but
the purchaser of the vehicle shall pay the use tax to the Department
of Motor Vehicles acting for and on behalf of the board pursuant to
Section 38211 of the Vehicle Code.
(b) If the purchaser makes an application to that department which
is not timely, and is subject to penalty because of delinquency in
effecting identification or transfer of ownership of the vehicle, he
or she then becomes liable also for penalty as specified in Section
6591 of this code, but no interest shall accrue.
(c) Application to that department by the purchaser relieves the
purchaser of the obligation to file a return with the board under
Section 6452.
(d) If the purchaser does not make application to that department,
or does not pay the amount of use tax due, or files a return with
the board under Section 6455 which is not timely, interest and
penalties shall apply with respect to the unpaid amount as provided
in Chapter 5 (commencing with Section 6451).