§ 6249. — 6249. (Added by Stats. 1963, Ch. 1858.)

California § 6249.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 3.: CHAPTER 3. The Use Tax
• Art. 3.: ARTICLE 3. Presumptions and Resale Certificates

Text

A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject to the presumption established by Section 6248. He shall not be deemed to have purchased the vehicle for storage, use or other consumption in this State unless at the time of purchase he intended to use it in this State, such intent resulting from his own determination, rather than from official orders received as a member of the armed services transferring him to this State.

Legislative History

Added by Stats. 1963, Ch. 1858.