Check In
← Full VIRP manual

VIRP 4.050: Use Tax Penalties (CR&TC §§6292, 6294, and 6591)

Use Tax

Executive Summary

California DMV VIRP section 4.050 (Use Tax Penalties (CR&TC §§6292, 6294, and 6591)) covers the use tax penalty is assessed at 10 percent of the use tax amount due to the nearest even dollar according to VC §§9559 and 9928 and is due whenever: A. Registration penalties are due on an original registration application. Part of Use Tax. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.

Key Takeaways

  • The use tax penalty is assessed at 10 percent of the use tax amount due to the nearest even dollar according to VC §§9559 and 9928 and is due whenever: A….
  • Registration penalties are due on an original registration application.

Important Facts

Manual section
4.050
Chapter
Use Tax
Manual text
Verbatim DMV VIRP source below the overview
VIRP 4.050: Use Tax Penalties (CR&TC §§6292, 6294, and 6591) | California DMV Registration Manual – Tags Clinic