§ 6514.1
55 words·~1 min read·
/ca/revenue-and-taxation-code/6514-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.