Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3.5. Vehicles, Vessels, and Aircraft *

Article 1. Definitions

Section 6277

6277. Presumption on sale to lessee. There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Section 372 of the Vehicle Code, was a sale for resale if the lessee transfers title and registration to a third party within 10 days from the date the lessee acquired title from the lessor at the expiration or termination of a lease. The presumption may be rebutted by evidence that the sale was not for resale prior to use.

History—Added by Stats. 1976, Ch. 1284, operative March 23, 1977.

* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.