§ 6471.6. — 6471.6. (Added by Stats. 2024, Ch. 499, Sec. 1.)

California § 6471.6.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 5.: CHAPTER 5. Determinations
• Art. 1.1.: ARTICLE 1.1. Prepayment

Text

The department, in its discretion, may relieve any person from the requirement to make prepayments pursuant to Section 6471 if both of the following apply:
(a)
The person is a dealer required to pay any sales or use tax, as applicable, to the Department of Motor Vehicles pursuant to Section 6295.
(b)
During the prior calendar year, more than 75 percent of the gross receipts of that person are from retail sales of motor vehicles required to be registered under the Vehicle Code, except for a recreational vehicle that is either truck-mounted, permanently towable on the highways without a permit, or a park trailer, as those terms are defined in Section 18010 of the Health and Safety
Code.

Legislative History

Added by Stats. 2024, Ch. 499, Sec. 1. (SB 1528) Effective January 1, 2025.