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VIRP 4.020: Definitions

Use Tax

Executive Summary

California DMV VIRP section 4.020 (Definitions) covers allocation or Situs County and City—County and city, other than the residence county and city, where the vehicle/vessel is principally used or kept. Application for Registration—The original California registration application for any vehicle/vessel. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.

Key Takeaways

  • Allocation or Situs County and City—County and city, other than the residence county and city, where the vehicle/vessel is principally used or kept.
  • Application for Registration—The original California registration application for any vehicle/vessel.
  • Application for Transfer—An application for transfer of the: Registered owner of a vehicle/vessel presently registered in California on a regular registration….
  • For vehicles, this includes conversion from a no title issued (goldenrod) basis.
  • Apportioned registration basis where the transferee is applying for full California registration.

Important Facts

Manual section
4.020
Chapter
Use Tax
Manual text
Verbatim DMV VIRP source below the overview
VIRP 4.020: Definitions | California DMV Registration Manual – Tags Clinic