CA DMV
VIRP Manual
Executive Summary
California DMV VIRP section 4.010 (Calculating Use Tax Amount) covers each application subject to use tax must show the purchase price on the back of the Certificate of Title or include a bill of sale. A CDTFA 1138 is required for commercial vehicles, as specified under the Use Fuel Tax Law, showing the amount of use tax due. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.
Key Takeaways
- Each application subject to use tax must show the purchase price on the back of the Certificate of Title or include a bill of sale.
- A CDTFA 1138 is required for commercial vehicles, as specified under the Use Fuel Tax Law, showing the amount of use tax due.
- Applications subject to use tax received in the mail without a purchase price must be returned to the applicant for the purchase price on the certificate of….
- The applicant must complete a Statement of Facts (REG 256) (PDF) form explaining any purchase price discrepancies in the application or the use tax will be….
- If a selling price is not expressed between the seller and buyer and the buyer is unsure of the value, the midpoint between the low and high values shown in a….
Important Facts
- Manual section
- 4.010
- Chapter
- Use Tax
- Manual text
- Verbatim DMV VIRP source below the overview