Cal. Rev. & Tax. Code § 6514.1

Current through the 2023 Legislative Session.

Section 6514.1 - Penalty failure registering vehicle, vessel, or aircraft outside of state for purpose of evasion

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.

Ca. Rev. and Tax. Code § 6514.1

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