California Revenue and Taxation Code

§ 6410

RTC § 6410 Effective Sep 15, 1986Div. 2 · Part 1 · Ch. 4 · Art. 3

Statute text

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.

Legislative history

Added by Stats. 1986, Ch. 715, Sec. 1. Effective September 15, 1986. Operative January 1, 1987, by Sec. 3 of Ch. 715.