4.000 Introduction

4.005 California Department of Tax and Fee Administration Review Request

4.010 Calculating Use Tax Amount

4.015 Credit for Tax Paid to Another State

4.020 Definitions

4.025 Partial Use Tax Exemption

4.030 Refund of Use Tax

4.035 Transactions Not Subject to Use Tax

4.040 Transactions Subject to Use Tax

4.045 Use Tax Basis

4.050 Use Tax Penalties

4.055 Vehicles or Vessels Purchased Outside of the United States