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BTLG Table of Contents > Sales and Use Tax Annotations > V > 580.0000 Vehicles > Annotation 580.0008

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V

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580.0000 Vehicles

Annotation 580.0008

(a) Generally

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580.0008 Application for Apportioned Registration with DMV. An application for apportioned registration with DMV is not an application for registration for purposes of section 6292(c). Therefore, a purchaser is not relieved from the obligation to file a return where the purchaser makes an application for apportioned registration to the DMV. The DMV application for apportioned registration does not request the necessary information to constitute a use tax return. Thus, the filing of an application for apportioned registration (where use tax is not collected) cannot relieve a purchaser from the obligation of filing a return and cannot thereby trigger the three-year statute of limitations under section 6487(a). 10/21/96.