California Revenue and Taxation Code

§ 6368.2

RTC § 6368.2 Effective Jan 1, 2023Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)On or after January 1, 2023, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a qualified motor vehicle sold to a qualified buyer.

(b)For purposes of this section, all of the following definitions apply:

(1)“Qualified motor vehicle” means a vehicle for which a grant letter is awarded to the qualified buyer under the Clean Cars 4 All Program established by Section 44124.5 of the Health and Safety Code.

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Legislative history

Added by Stats. 2022, Ch. 375, Sec. 5. (SB 1382) Effective January 1, 2023. Repealed as of January 1, 2028, by its own provisions.