CA DMV
VIRP Manual
Executive Summary
California DMV VIRP section 4.045 (Use Tax Basis) covers use the following information to determine the use tax basis. Trailer Coaches and Vessels—Use tax is based on the situs county and city or, if there is no situs, based on the registered owner’s residence county and city. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.
Key Takeaways
- Use the following information to determine the use tax basis.
- Trailer Coaches and Vessels—Use tax is based on the situs county and city or, if there is no situs, based on the registered owner’s residence county and city.
- Military Addresses (APO or FPO)—An applicant with a military address must complete a REG 256 (PDF) giving their residence county and city in order to determine….
- An applicant who protests the application of use tax on this basis must file a claim for refund with CDTFA.
- When this occurs: The applicant must complete a REG 256 requesting a refund from CDTFA.
Important Facts
- Manual section
- 4.045
- Chapter
- Use Tax
- Manual text
- Verbatim DMV VIRP source below the overview