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 Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 6514.1's source at ca​.gov