2.050 Documents Required To Obtain Authority To Dismantle a Vehicle

Mail or deliver the following documents to the department within 90 calendar days from the date of acquisition:

• Original and duplicate copies of the Report of Vehicle To Be Dismantled (REG 42). The control number on this form must match the previously submitted Dismantlers Notice of Acquisition (REG 42) control number.
  
• Evidence of ownership. See Chapters 4 and 5 for acceptable ownership documents.
  
• Last-issued license plates and sticker or Dismantler’s Notice of License Plate Destruction (located on the bottom portion of the Report of Vehicle To Be Dismantled [REG 42]).
  
• A Board of Equalization Certificate of Excise Tax Clearance (BOE 1138) is required for a commercial vehicle with an unladen weight of more than 7,000 pounds and powered by fuel other than gasoline or diesel (RTC §§8608, 8995).

The Certificate of Excise Tax Clearance (BOE 1138) is only available from the State Board of Equalization headquarters office in Sacramento and may be obtained by contacting them as follows:

Motor Carrier Section
Fuel Taxes Division, MIC 65
PO Box 942879
Sacramento, CA 94279-0065

1-800-400-7115 phone
(916) 323-4404 fax
boe.ca.gov/sptaxprog/spftdmfuels.htm

Dismantlers are exempt from odometer disclosure reporting but they should submit any disclosure statements received when they acquired the vehicle.

Fees—A licensed dismantler is not required to pay fees or penalties on a vehicle that is to be dismantled.