Revenue and Taxation Code section 6514.1

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.

Source: Section 6514.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6514.­1.­ (updated Sep. 27, 1984; accessed Nov. 9, 2026).

Green check means up to date. Up to date

Verified:
Nov. 9, 2026

§ 6514.1's source at ca​.gov