California Statutes
§ 6485.1. — 6485.1. (Added by Stats. 1984, Ch. 1490, Sec. 6.)
California·Code RTC Revenue 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
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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California § 6485.1. (6485.1. (Added by Stats. 1984, Ch. 1490, Sec. 6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1984, Ch. 1490, Sec. 6. Effective September 27, 1984.