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VIRP 4.015: Credit for Tax Paid to Another State

Use Tax

Executive Summary

California DMV VIRP section 4.015 (Credit for Tax Paid to Another State) covers an applicant who purchases a vehicle/vessel out of state may receive credit towards the California use tax due for sales/use tax paid to another state,. The tax credit should not exceed the California tax that is due. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.

Key Takeaways

  • An applicant who purchases a vehicle/vessel out of state may receive credit towards the California use tax due for sales/use tax paid to another state,….
  • The tax credit should not exceed the California tax that is due.
  • Note Credit is not given for taxes paid to foreign countries and territories of the United States, such as Guam or Puerto Rico.
  • The following must be submitted: A completed REG 256 (PDF) for credit of tax paid to another state.
  • If the applicant: Cannot certify that tax was paid to another state, process the application as outlined in the Transactions Subject to Use Tax in this chapter.

Important Facts

Manual section
4.015
Chapter
Use Tax
Manual text
Verbatim DMV VIRP source below the overview
VIRP 4.015: Credit for Tax Paid to Another State | California DMV Registration Manual – Tags Clinic