California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6284
Official textleginfo.legislature.ca.gov
If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the requirements of Article 2 (commencing with Section 6066) of Chapter 2 of this part, by reason of the exemptions provided in Sections 6282 and 6283.
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