California Revenue and Taxation Code

§ 6514.1

RTC § 6514.1 Effective Sep 27, 1984Div. 2 · Part 1 · Ch. 5 · Art. 3

Statute text

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.

Legislative history

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