38195.  The provisions of Chapter 2 (commencing with Section 5600)
of Division 3 shall be applicable to off-highway motor vehicles
subject to identification, and the terms "registration,"
"registration card," and "registered" as used therein, shall apply to
the terms "identification," "identification certificate," and
"identified," respectively, except that Sections 5901, 5902, 5903,
5904, 5906, and 6052 shall not apply.



38200.  (a) Every licensed dealer upon transferring by sale, lease,
or otherwise any off-highway motor vehicle subject to identification,
whether new or used, of a type subject to identification under this
division, shall, not later than the end of the fifth calendar day
thereafter, not counting the day of sale, lease, or other transfer,
give written notice of the transfer to the department upon an
appropriate form provided by it; but a dealer need not give the
notice when selling or transferring a new unidentified off-highway
motor vehicle subject to identification to another dealer.
   A "sale" shall be deemed completed and consummated when the
purchaser of that vehicle has paid the purchase price, or, in lieu
thereof, has signed a purchase contract or security agreement, and
taken physical possession or delivery of that vehicle.
   (b) Every dealer of off-highway motor vehicles subject to
identification who is not licensed with the department, and who
engages only in the sale of vehicles of a type not properly equipped
for operation upon the highway and that are restricted to off-highway
operation or use, shall comply with the provisions of Section 5900,
or such regulations as the director determines are necessary to carry
out the provisions of this division.



38205.  Whenever any person has received as transferee a properly
endorsed certificate of ownership, he or she shall, within 10 days
thereafter, endorse the ownership certificate as required and forward
the ownership certificate with the proper transfer fee and, if
required under Section 38120, any other fee due and thereby make
application for transfer of identification.  The certificate of
ownership shall contain a space for the applicant's driver's license
or identification card number, and the applicant shall furnish that
number, if any, in the space provided.



38210.  When the transferee of an off-highway motor vehicle subject
to identification is a dealer who holds such vehicle for resale, the
dealer is not required to make application for transfer, but upon
transferring his title or interest to another person he shall comply
with this division.


38211.  (a) The department shall withhold identification of or the
transfer of ownership of any vehicle subject to identification under
this division until the applicant pays to the department the use tax
measured by the sales price of the vehicle as required by the Sales
and Use Tax Law, together with penalty, if any, unless the purchaser
presents evidence on a form prescribed by the State Board of
Equalization that sales tax will be paid by the seller or that use
tax has been collected by the seller or that the State Board of
Equalization finds that no use tax is due.  If the applicant so
desires, he may pay the use tax and penalty, if any, to the
department so as to secure immediate action upon his application for
identification or transfer of ownership, and thereafter he may apply
through the Department of Motor Vehicles to the State Board of
Equalization under the provisions of the Sales and Use Tax Law for a
refund of the amount so paid.
   (b) The department shall transmit to the State Board of
Equalization all collections of use tax and penalty made under this
section.  This transmittal shall be made at least monthly,
accompanied by a schedule in such form as the department and board
may prescribe.
   (c) The State Board of Equalization shall reimburse the department
for its costs incurred in carrying out the provisions of this
section.  Such reimbursement shall be effected under agreement
between the agencies, approved by the Department of Finance.
   (d) In computing any use tax or penalty thereon under the
provisions of this section dollar fractions shall be disregarded in
the manner specified in Section 9559 of this code.  Payment of tax
and penalty on this basis shall be deemed full compliance with the
requirements of the Sales and Use Tax Law insofar as they are
applicable to the use of vehicles to which this section relates.