Section 5664 - How to Establish an Exemption from in Lieu Taxation for Indian-Owned Units Located on an Indian Reservation or Rancheria(a) To obtain an exemption from in-lieu taxation for a unit owned a member of a federally-recognized American Indian Tribe, the application shall include: (1) a statement signed under penalty of perjury by the registered owner which includes: (A) the unit identifying information;(B) that the registered owner is a member of a federally recognized American Indian Tribe;(C) the name of the Federal Indian Reservation or Rancheria upon which the unit is located(D) the effective date of the exemption, which is the date the unit was installed on a Federal Reservation or Rancheria.(E) the registration year(s) for which the exemption is being requested;(2) Payment of fees due prior to the effective date of the exemption pursuant to sections 18114, 18114.1, 18115, and 18116 of the Health and Safety Code.(3) If the unit was purchased from a member of a federally-recognized American Indian Tribe who had claimed the exemption, and that exemption had expired, all fees due pursuant to sections 18114 and 18114.1 of the Health and Safety Code shall be paid prior to the establishment of the buyer's own exemption.(A) The former owner shall provide a statement signed under penalty of perjury which includes: 1. the unit identifying information;2. that during the period of nonrenewal of registration, the unit was owned by a member of a federally-recognized American Indian Tribe located on an Indian Reservation or Rancheria.(B) If no statement is submitted by the former owner, the fees prescribed in Sections 18115 and 18116 of the Health and Safety Code shall also be paid.Cal. Code Regs. Tit. 25, § 5664
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; Section 1360(b), United States Code 28. Bryan v. Itasca, [1976] 426 U.S. 373, 98 S. CT. 2102. California et al. v. Cabazon Band of Mission Indians et al., 480 U.S. 202.
1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).