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California · Through 2026-09-13

RTC § 6410

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 4. Exemptions [6351. - 6423.]
  5. ARTICLE 3. Exemptions From Use Tax [6401. - 6414.]

The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those trailers or semitrailers in accordance with a one-trip permit issued pursuant to Section 4003.5 of the Vehicle Code is exempted from the use tax.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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