GroundRules
RTC § 6485.1
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 5. Determinations [6451. - 6597.]
- ARTICLE 2. Deficiency Determinations [6481. - 6488.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON