{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6485.1","citation":"Rev. & Tax. Code, § 6485.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 2. Deficiency Determinations [6481. - 6488.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-2"}],"history":"Added by Stats. 1984, Ch. 1490, Sec. 6.   Effective September 27, 1984.","effective":"1984-09-27","html":"<p>Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this part shall be liable for a penalty of 50 percent of any tax determined to be due on the sales price of the vehicle, vessel, or aircraft.</p>","text":"Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this part shall be liable for a penalty of 50 percent of any tax determined to be due on the sales price of the vehicle, vessel, or aircraft.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-6485-1","source":"California Legislative Information bulk export (pubinfo)"}