{"id":13540,"date":"2020-04-15T15:23:01","date_gmt":"2020-04-15T22:23:01","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/"},"modified":"2020-05-28T10:36:51","modified_gmt":"2020-05-28T17:36:51","slug":"use-tax","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/","title":{"rendered":"Chapter 4: Use Tax"},"content":{"rendered":"\n

4.000 Introduction<\/a><\/p>\n\n\n\n

4.005 California Department of Tax and Fee Administration Review Request<\/a><\/p>\n\n\n\n

4.010 Calculating Use Tax Amount<\/a><\/p>\n\n\n\n

4.015 Credit for Tax Paid to Another State<\/a><\/p>\n\n\n\n

4.020 Definitions<\/a><\/p>\n\n\n\n

4.025 Partial Use Tax Exemption<\/a><\/p>\n\n\n\n

4.030 Refund of Use Tax<\/a><\/p>\n\n\n\n

4.035 Transactions Not Subject to Use Tax<\/a><\/p>\n\n\n\n

4.040 Transactions Subject to Use Tax<\/a><\/p>\n\n\n\n

4.045 Use Tax Basis<\/a><\/p>\n\n\n\n

4.050 Use Tax Penalties<\/a><\/p>\n\n\n\n

4.055 Vehicles or Vessels Purchased Outside of the United States<\/a><\/p>\n","protected":false},"featured_media":0,"parent":13285,"menu_order":5,"template":"","dmv_task":[11],"dmv_functional_page_type":[64],"dmv_handbook_category":[889,595],"class_list":["post-13540","dmv_handbook","type-dmv_handbook","status-publish","hentry","dmv_task-educational","dmv_functional_page_type-informational","dmv_handbook_category-use-tax","dmv_handbook_category-vehicle-industry-reg-procedures-manual"],"featured_image_src":null,"yoast_head":"\nChapter 4: Use Tax - California DMV<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chapter 4: Use Tax - 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