Vehicle Industry Registration Procedures Manual

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Section 5 of 38

Chapter 4: Use Tax

4.050 Use Tax Penalties (CR&TC §§6292, 6294, and 6591)

The use tax penalty is assessed at 10 percent of the use tax amount due to the nearest even dollar according to VC §§9559 and 9928 and is due whenever:

  • A transfer penalty is due on a transfer application.
  • Registration penalties are due on an original registration application.