Cal. Code Regs. tit. 25 § 5663

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 5663 - How to Establish an Exemption from in Lieu Taxation for Nonresident Military Personnel

(a) To obtain an exemption from in lieu taxation of a unit owned by a nonresident member of the military, the application must include:

(1) a statement signed under penalty of perjury by one of the registered owner(s) which includes:

(A) the unit identifying information;

(B) the situs address of the unit;

(C) that the registered owner is on active duty as a member of the U.S. Armed Forces;

(D) that the registered owner is not a resident of the State of California;

(E) the state or country the registered owner claims as his or her legal residence;

(F) the duty station of the registered owner;

(G) that the unit is not used in connection with a trade or business;

(H) the registration year(s) for which the exemption is being requested; and

(I) the date the exemption took effect, as defined by:

1. the date the qualifying registered owner signed a purchase contract or security agreement and paid the purchase price of the unit; or

2. the date the qualifying registered owner took physical possession or delivery of the unit.

(2) Payment of fees which became due prior to the effective date of the exemption, pursuant to sections 18114, 18114.1, 18115, and 18116 of the Health and Safety Code.

(A) If the unit was purchased from a nonresident member of the military whose exemption claim had expired, delinquent fees due pursuant to sections 18114 and 18114.1 of the Health and Safety Code shall be paid prior to establishment of the buyer's non-resident military exemption.

(B) The nonresident military owner selling the unit shall provide a statement signed under penalty of perjury, which includes:

1. the unit identifying information; and

2. that during the period of nonrenewal of registration, he or she owned the unit.

(C) If no statement is submitted by the selling nonresident military owner, the fees required by Sections 18115 and 18116 of the Health and Safety Code shall also be paid.

Cal. Code Regs. Tit. 25, § 5663

1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).

Note: Authority cited: Sections 18015 and 18075, Health and Safety Code. Reference: Sections 18075.5, 18114, 18114.1, 18115 and 18116, Health and Safety Code; Soldiers and Sailors Civil Relief Act, Section 574, Title 50, Appendix, U.S. Code.

1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).