Revenue and Taxation Code section 6410

The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those trailers or semitrailers in accordance with a one-trip permit issued pursuant to Section 4003.5 of the Vehicle Code is exempted from the use tax.

Source: Section 6410, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6410.­ (updated Sep. 15, 1986; accessed Jun. 25, 2025).

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Verified:
Jun. 30, 2025

§ 6410's source at ca​.gov