California Audit Manual Chapter 6, Vehicle, Vessel, and Aircraft Dealers
California Audit Manual Chapter 6, Vehicle, Vessel, and Aircraft Dealers

How to Read California Audit Manual Chapter 6, Vehicle, Vessel, and Aircraft Dealers MOBI

A motor vehicle is generally defined as a device which is self-propelled, such as an automobile or truck, and used on a highway to move persons or property. (For the specific definitions see Revenue and Taxation Code (RTC) sections 6022 and 6272.) The material included in this chapter not only applies to audits and records of motor vehicle dealers, but also applies to audits of the records of any seller whose transactions are similar to those of a motor vehicle dealer, such as dealers of house trailers, motorcycles, recreational vehicles, jet skis, snowmobiles and tractors. Exhibit 2 lists sources of information, which may be helpful for both audit and compliance purposes and which are available to staff via the Internet.

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  • Released: November 16, 2020
  • Author: Business Tax and Fee Division California Department of Tax and Fee Administration
  • Rating: 5
  • Publisher: Ebook DIgital Agency
  • Total Page: 968 pages
  • File Size: 3670 KB
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