BlackletterCalifornia law

Revenue and Taxation Code § 6514.1

ARTICLE 3. Determinations if No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 6514.1Official source ↗

Added by Stats. 1984, Ch. 1490, Sec. 7. Effective September 27, 1984.

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.