Cal. Vehicle Code § 4750.6

(a) The department shall transmit to the California Department of Tax and Fee Administration all collections of tax and penalty made under paragraph (3) of subdivision (a) of Section 4456 of this code and Section 6295 of the Revenue and Taxation Code. This transmittal shall be made within 30 days, accompanied by a schedule in such form as the department and California Department of Tax and Fee Administration may prescribe. (b) The California Department of Tax and Fee Administration shall reimburse the department for its costs incurred in carrying out paragraph (3) of subdivision (a) of Section 4456 of this code and Section 6295 of the Revenue and Taxation Code. The reimbursement shall be effected under agreement between the agencies, approved by the Department of Finance. (c) In computing any tax or penalty thereon under paragraph (3) of subdivision (a) of Section 4456 of this code and Section 6295 of the Revenue and Taxation Code, 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 paragraph (3) of subdivision (a) of Section 4456 of this code and Section 6295 of the Revenue and Taxation Code relates. (d) The amendments to this section made by the act adding this subdivision do not constitute a change in, but are declaratory of, existing law.