Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6514.1 — Determinations if No Return Made

Cal. Rev. & Tax. Code § 6514.1

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1984-09-27
Current through: Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 6514.1 — Determinations if No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.

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.