Rev. & Tax. Code, § 6293 · Article 3. Auxiliary Collection Provisions
Rev. & Tax. Code, § 6293
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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).
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 861, Sec. 6.3. Effective September 29, 2000. Operative December 31, 2001, pursuant to Sec. 67 of Ch. 861.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6293.
- Text hash
- sha256 86951792f199a23d36ea3bc32daafb8120be36a345ab742affe85d0526f1bd40
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1, ch. 2, art. 2PermitsPrinted as Article 2 (commencing with Section 6066) of Chapter 2
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5DeterminationsPrinted as Chapter 5 (commencing with Section 6451)
- Rev. & Tax. Code, § 6452Printed as Section 6452
- Rev. & Tax. Code, § 6455Printed as Section 6455
- Rev. & Tax. Code, § 6591Printed as Section 6591 of this code
Vehicle Code
- Veh. Code, § 5014.1Printed as Section 5014.1 of the Vehicle Code
- Veh. Code, § 11615.5Printed as Section 11615.5 of the Vehicle Code
- Veh. Code, div. 16.5OFF-HIGHWAY VEHICLESPrinted as Division 16.5 (commencing with Section 38000) of the Vehicle Code
- Veh. Code, § 38211Printed as Section 38211 of the Vehicle Code
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6293. Each shows the citation as that text prints it.
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