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§ 5667. Payment of Use Tax.

25 CA ADC § 5667Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 25. Housing and Community Development
Division 1. Housing and Community Development
Chapter 5. Registration and Titling of Manufactured Homes, Mobilehomes, Multifamily Manufactured Home, Commercial Modular, Truck Campers, and Floating Homes
Article 16. Fees and Exemptions
25 CCR § 5667
§ 5667. Payment of Use Tax.
Currentness
(a) Payment of the use tax is required to transfer ownership of a unit on:
(1) a used unit not subject to local property taxation.
(2) unit not purchased from a licensed California dealer;
(b) An application for registration of a unit subject to the collection of use tax shall include a statement signed under penalty of perjury by the purchaser, which includes:
(1) the name and address of the purchaser(s);
(2) the situs address of the unit;
(3) the unit identifying information;
(4) the date the unit was manufactured, if known;
(5) the length and width of the unit;
(6) the date of purchase;
(7) the total purchase price of the unit.
(8) if the unit is a commercial coach, an itemized list of the dollar value of each allowable deductions for in-place location, awnings, skirting, carport, patio, landscaping, shrubs, and unattached furnishings;
(9) if the unit is a used manufactured home, multi-unit manufactured housing, or mobilehome, and the use tax will be based on the retail value of the unit, rather than the full purchase price, retail price is determined by:
(A) the Kelley Blue Book value for the unit, or
(B) the NADA Appraisal Guide value.
(10) the amount of use tax due, computed by one of the following methods:
(A) multiply the total purchase price by the use tax rate for the county in which the unit is located; or
(B) multiply the total purchase price less any allowable deductions as provided in subsection (8), by the use tax rate for the county in which the unit is located; or
(C) multiply the retail value as provided in subsection (9) by the use tax rate for the county in which the unit is located.
(d) When a unit is purchased in another state and brought the unit into California 90 days or less after the date of purchase, use or sales tax paid to the state of purchase will be deducted from the total amount of use tax due the State of California, provided that the purchaser shall submit a statement, signed under penalty of perjury, which includes:
(1) the unit identifying information;
(2) the name and address of the purchaser(s);
(3) the name and address of the seller;
(4) the state to which the sales or use tax was paid;
(5) the amount of sales or use tax paid to the other state;
(6) evidence of payment of the tax, as provided by a purchase or sales contract, and payment invoice or receipt for any sales/use tax paid.

Credits

Note: Authority cited: Sections 18015 and 18075, Health and Safety Code. Reference: Section 18123, Health and Safety Code; and Sections 6292 and 6406, Revenue and Taxation Code.
History
1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).
This database is current through 8/23/24 Register 2024, No. 34.
Cal. Admin. Code tit. 25, § 5667, 25 CA ADC § 5667
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