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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 3.5. Vehicles, Vessels and Aircraft 6271-6295›ARTICLE 2. Special Exemptions 6281-6285

§ 6284

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the requirements of Article 2 (commencing with Section 6066) of Chapter 2 of this part, by reason of the exemptions provided in Sections 6282 and 6283.

(Amended by Stats. 1982, Ch. 1589, Sec. 11.)

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California Revenue and Taxation Code

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