Section 6294 Of Article 3. Auxiliary Collection Provisions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 3.5. >> Article 3.
6294
. (a) When an undocumented vessel required to be registered
under the Vehicle Code is sold at retail by other than a person
holding a seller's permit and regularly engaged in the business of
selling vessels, the retailer is not required or authorized to
collect the use tax from the purchaser, but the purchaser of the
vessel must pay the use tax to the Department of Motor Vehicles
acting for, and on behalf of, the board pursuant to Section 9928 of
the Vehicle Code.
(b) If the purchaser makes an application to the department which
is not timely, and is subject to penalty because of delinquency in
effecting registration or transfer of registration of the
undocumented vessel, he or she then becomes liable also for penalty
as specified in Section 6591, but no interest shall accrue.
(c) Application to the department by the purchaser shall relieve
the purchaser of the obligation to file a return with the board under
Section 6452.
(d) If the purchaser does not make application to either
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).