(a) Notwithstanding any other provision of law, the department may issue an in-transit
permit to a resident of a foreign country not more than 30 days before or after the
foreign resident purchases a new motor vehicle in California which was manufactured
in the United States. The permit authorizes the operation of the vehicle for which it is purchased for
up to 30 consecutive days after the first date of operation, and is in lieu of any
other registration requirements, including, but not limited to, fees or taxes required
by this code or the Revenue and Taxation Code. The seller shall ship or drive the vehicle out of this country before or at the
end of 30 consecutive days from the first date of operation, or thereafter shall be
subject to, and shall be required to pay, all charges and registration requirements
for vehicles subject to registration in this state. In addition, if the vehicle is not so removed from this country, the department
shall assess, and the seller shall be required to pay, a penalty of 20 percent of
the vehicle registration and license fees and sales tax due upon the vehicle becoming
subject to registration.
(b) Subdivision (a) does not apply to commercial vehicles.
(c) Proof of residency in a foreign country for purposes of this section shall be
established through the presentation of a valid visa, passport, or other suitable
documentation, as determined by the department.
(d) A fee of sixty dollars ($60) shall be paid to the department for each in-transit
(f) The permit issued by the department shall clearly and prominently indicate the
date of expiration of the authorized in-transit driving privilege.
(g) No California certificate of ownership shall be issued.
(h) A manufacturer's certificate of origin shall prominently indicate that the certificate
is valid for transfer of ownership to the purchaser only outside of the United States,
the District of Columbia, or the Commonwealth of Puerto Rico.
(i) Notwithstanding Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code, the manufacturer of a new motor
vehicle sold to a foreign purchaser under the conditions specified in Section 6366.2 of the Revenue and Taxation Code shall reimburse the retailer for an amount equal to the sales tax and all registration
charges and fees, and a penalty of 20 percent of those taxes, charges, and fees if
the conditions of the in-transit permit are not met, as specified in this section.
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