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Form 8840 California Alameda: What You Should Know

Excise Fees (CAT) for Vehicle Sales or Leases: (1) Vehicles registered under Vehicle Code, §§ 5052 through 5059, sold or leased for a retail sale or lease to persons outside the United States. (2) Vehicles registered under Vehicle Code, §§ 5062 and 5064, sold or leased to persons resident in the United States. (3) Certain vehicles used to transport people or equipment in accordance with the California Clean Air Act or Transportation of Hazardous Materials (THEM) standards, that do not require emissions testing prior to registration and do not have been originally registered in another state. (4) Vehicles registered under Vehicle Code, §§ 9103 (d) and (e) or (m), sold or leased to persons other than those listed previously, but not in excess of the number of such vehicles sold that year at the local county tax office.

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