{"data":{"id":"us-ca/rtc-6514.1","jurisdiction":"us-ca","citation":"RTC § 6514.1","heading":"","body":"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.","path":["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 3. Determinations if No Return Made [6511. - 6515.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"29e86bb59159dce120873bbc6240221fd62627bd40d727a9fa7ecaaf6a6cacf2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6514","next":"us-ca/rtc-6515"},"notice":"GroundRules: Original legal text. Not legal advice."}