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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 3 - Determinations if No Return Made
Section 6514.1.
Universal Citation: CA Rev & Tax Code § 6514.1 (2018)
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.
(Added by Stats. 1984, Ch. 1490, Sec. 7. Effective September 27, 1984.)
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