California Statutes
§ 6485.1. — 6485.1. (Added by Stats. 1984, Ch. 1490, Sec. 6.)
California § 6485.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 5.CHAPTER 5. Determinations
Art. 2.ARTICLE 2. Deficiency Determinations
This text of California § 6485.1. (6485.1. (Added by Stats. 1984, Ch. 1490, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6485.1. (2026).
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.
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Legislative History
Added by Stats. 1984, Ch. 1490, Sec. 6. Effective September 27, 1984.
Nearby Sections
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