This law states that if you're transferring ownership of an undocumented vessel in California, you can't officially complete the transfer until you pay any overdue property taxes on the vessel. Additionally, you must complete one of two specific steps. First, the person transferring ownership (the transferor) must properly sign and hand over the certificate of ownership to the new owner (the transferee), and the new owner must then submit this certificate to the Department of Motor Vehicles (DMV) with the correct transfer fee to get new ownership papers. Alternatively, the transferor can directly submit the necessary ownership transfer documents to the DMV.
No transfer of the title or any interest in or to an undocumented vessel numbered under this code shall pass, and any attempted transfer shall not be effective, until the parties thereto have paid any delinquent property taxes with respect to that vessel and fulfilled either of the following requirements:
(a)CA Vehicle Code § 9900(a) The transferor has made proper endorsement and delivery of the certificate of ownership to the transferee as provided in this code and the transferee has delivered to the department or has placed the certificates in the United States mail addressed to the department when and as required under this code with the proper transfer fee and thereby makes application for a new certificate of ownership and a new certificate of number.
(b)CA Vehicle Code § 9900(b) The transferor has delivered to the department or has placed in the United States mail addressed to the department the appropriate documents for the transfer of ownership of the vessel pursuant to the sale or transfer except as otherwise provided.
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(Amended by Stats. 1994, Ch. 940, Sec. 5. Effective January 1, 1995. Operative July 1, 1995, by Sec. 6 of Ch. 940.)
If you've received a vehicle's endorsed ownership certificate as a new owner, you must send it to the department within 10 days, along with a transfer fee. This is part of applying for a new certificate of ownership and number.
Whenever any person has received as transferee a properly endorsed certificate of ownership, he or she shall, within 10 days thereafter, forward the certificates with the transfer fee specified in Section 9855 to the department, and thereby make application for a certificate of ownership and certificate of number.
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(Amended by Stats. 1995, Ch. 766, Sec. 7. Effective January 1, 1996.)
This section explains that when someone buys a boat, they need to submit the proper paperwork and fees to get a new certificate of ownership and a new registration number. If only part of the boat ownership is transferred and it doesn't change who can operate the boat, the existing registration number stays valid.
The department, upon receipt of a properly endorsed certificate of ownership and a new application form and the required fee, shall issue a new certificate of ownership and a new certificate of number in the same manner as provided for in the initial issuance of number and the number may be reassigned to the new owner, provided, however, in the case of a transfer of a part interest which does not affect the owner’s right to operate such undocumented vessel the transfer shall not terminate the certificate of number.
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(Amended by Stats. 1988, Ch. 1268, Sec. 16.)
This law outlines the steps involved when a vessel (like a boat) changes ownership. Before a new certificate of ownership is issued, the Department of Motor Vehicles (DMV) needs a written statement from either the buyer or seller. This statement should include the date of the sale, the names and addresses of both parties, and the total amount of money exchanged, including the value of any parts sold with the vessel. After the ownership transfer, the DMV will send the transaction details to the State Board of Equalization to keep the records updated.
(a)CA Vehicle Code § 9903(a) Prior to the issuance of any certificate of ownership the department shall obtain a statement in writing, signed by the transferee or transferor, showing:
(1)CA Vehicle Code § 9903(a)(1) The date of the sale or other transfer of ownership of the vessel.
(2)CA Vehicle Code § 9903(a)(2) The name and address of the seller or transferor.
(3)CA Vehicle Code § 9903(a)(3) The name and address of the buyer or transferee.
(4)CA Vehicle Code § 9903(a)(4) The total consideration (valued in money) given for the sale or other transfer of the vessel, including any motor or other component part of the vessel included in the sale or other transfer.
(b)CA Vehicle Code § 9903(b) Upon the transfer of ownership of a vessel the department shall forward to the State Board of Equalization information from its records identifying the vessel together with the data required by subdivision (a). The information shall be transmitted as promptly as feasible and in such form and manner as shall be agreed between the department and the board.
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(Added by Stats. 1970, Ch. 1428.)
If you sell or transfer a boat that doesn't have official documentation and give it to the new owner, you won't be held legally responsible for what happens with the boat after that, as long as you've done one of the following: either properly signed over and handed over the ownership certificate or sent the necessary notice or transfer documents to the department.
An owner who has made a bona fide sale or transfer of an undocumented vessel and has delivered possession of the vessel to a purchaser shall not by reason of any of the provisions of this code or the Harbors and Navigation Code be deemed the owner of the vessel so as to be subject to civil liability for the operation of the vessel thereafter by another when the owner, in addition to the foregoing, has fulfilled either of the following requirements:
(a)CA Vehicle Code § 9905(a) Made proper endorsement and delivery of the certificate of ownership as provided in this code.
(b)CA Vehicle Code § 9905(b) Delivered to the department or placed in the United States mail, addressed to the department, either the notice as provided in Sections 9911 and 9912 or appropriate documents for transfer of the vessel pursuant to the sale or transfer.
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(Amended by Stats. 1991, Ch. 13, Sec. 23. Effective February 13, 1991.)
If you're the legal owner of a boat that doesn't have official documentation but is registered with a number, you can transfer your ownership rights to someone else without needing the current owner's permission or changing their interest.
A legal owner may assign his title or interest in or to an undocumented vessel numbered under this code to a person other than the owner without the consent of and without affecting the interest of the owner.
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(Added by Stats. 1970, Ch. 1428.)
This law states that when transferring ownership of a vessel without official documentation but still registered with a number, both the seller (transferor) and the buyer (transferee) must sign their names on the back of the vessel's certificate of ownership. The buyer also needs to add their address in the designated areas on this document.
Upon transfer of the title or any interest of the legal owner or legal owners in an undocumented vessel numbered under this code, the transferor shall write his signature, and the transferee shall write his signature and address, in the appropriate spaces provided upon the reverse side of the certificate of ownership issued for the vessel.
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(Added by Stats. 1970, Ch. 1428.)
When the owner of an undocumented vessel that has been numbered under this code sells or transfers ownership, both the current owner and the new owner need to sign and write their addresses on the back of the vessel's ownership certificate. Additionally, if the original owner is keeping his legal title and interest, he must also sign in the designated area for the new legal owner to show he is retaining his legal title.
Upon transfer of the title or interest or any part thereof of the registered owner only in an undocumented vessel numbered under this code, the registered owner shall write his signature and address and the transferee shall write his signature and address in the appropriate spaces provided on the reverse side of the certificate of ownership for the vessel, and the legal owner shall write his signature in the space provided for the new legal owner indicating that he is to retain his legal title and interest.
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(Added by Stats. 1970, Ch. 1428.)
If your certificate of ownership for a vehicle is lost, stolen, damaged, or destroyed, you can apply for a duplicate using a form from the department. The person transferring the ownership must sign the application, provide their address, and submit it along with the necessary fees for processing the duplicate certificate and the transfer.
When the required certificate of ownership is lost, stolen, damaged, or mutilated, application for transfer may be made upon a form provided by the department for a duplicate certificate of ownership. The transferor shall write his signature and address in the appropriate spaces provided upon the application and file the same together with the proper fees for duplicate certificate of ownership and transfer.
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(Added by Stats. 1970, Ch. 1428.)
This law makes it illegal not to hand over the necessary paperwork when selling or transferring ownership of a vehicle. You have to give the new owner the certificate of number and, if you have it, the certificate of ownership properly signed and dated.
It is unlawful for any person to fail or neglect to deliver the certificate of number and, when having possession, to properly endorse, date, and deliver the certificate of ownership to a transferee who is lawfully entitled to a transfer of ownership.
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(Added by Stats. 1970, Ch. 1428.)
If you sell or transfer an undocumented boat, you need to inform the relevant department within five days. Let them know the sale date, and both your and the new owner's details, plus a description of the boat, using the correct form provided by the department.
Whenever the owner of an undocumented vessel numbered under this code sells or transfers his or her title or interest in, or any part thereof, and delivers the possession of, the vessel to another, the owner shall, within five calendar days, notify the department of the sale or transfer by giving the date thereof, the name and address of the owner and of the transferee and a description of the vessel as may be required in the appropriate form provided for the purpose by the department.
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(Amended by Stats. 1992, Ch. 427, Sec. 166. Effective January 1, 1993.)
If a boat dealer sells, leases, or transfers any boat that doesn't have official documentation and needs to have a number according to the law, they must inform the relevant department by the end of the next business day using a specific form. However, if the dealer sells or transfers a new boat that hasn't been numbered to another dealer, they don't need to notify the department.
Every dealer upon transferring by sale, lease or otherwise any undocumented vessel, whether new or used, required to be numbered under this code, shall, not later than the end of the next business day of the dealer, give written notice of the transfer to the department upon an appropriate form provided by it, but a dealer need not give the notice when selling or transferring a new unnumbered vessel to another dealer.
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(Added by Stats. 1970, Ch. 1428.)
If a security interest, like a loan, on a registered vessel is paid off and released by both the registered owner and legal owner, and then a new security interest or loan is created with the same parties within 10 days, there is no need to apply for a transfer of ownership. No new ownership or registration certificates will be issued, and all related legal requirements for transferring any title or interest in the vessel are considered fulfilled.
When a security interest upon a numbered vessel is satisfied, canceled, or released by the parties thereto who are the registered owner and legal owner respectively of said vessel and thereafter within a period of 10 days a new security interest covering the vessel is executed between the same parties, no application for transfer of ownership by reason thereof shall be made, no new certificate of ownership or certificate of number shall be issued, and all provisions of this code relating to transfers of any title or interest in a vessel shall be deemed to have been fully complied with.
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(Added by Stats. 1970, Ch. 1428.)
If you're receiving a security interest—a financial stake—in a boat from its official owner through a pledge, you don't need to apply to transfer the boat's ownership to yourself. This applies specifically when the security interest is due to the legal owner giving a pledge as part of a security agreement.
The transferee of a security interest in the interest of a legal owner of a numbered vessel need not make application for a transfer of ownership when the security interest arises from a pledge of security agreement by the legal owner to the pledgee.
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(Added by Stats. 1970, Ch. 1428.)
If a vessel's ownership changes without the owner voluntarily transferring it, the new owner can apply for a transfer of ownership. They'll need to present the last certificate of ownership and number, along with any required documents to prove the transfer.
The department will then verify the transfer's authenticity. Once verified, the department will mail a notice to the previous owner. If there are no issues after five days, new ownership documents will be issued to the new owner. Notification isn't necessary if the vessel was repossessed by a secured party.
(a)CA Vehicle Code § 9915(a) Whenever the title or interest of any owner or legal owner in or to a vessel numbered under this code passes to another otherwise than by a voluntary transfer, the new owner or legal owner may obtain a transfer of ownership upon application therefor and upon presentation of the last certificate of ownership and certificate of number issued for the vessel, if available, and any instruments or documents of authority or certified copies thereof as may be required by the department, or required by law, to evidence or effect a transfer of title or interest in or to chattels in such case.
(b)CA Vehicle Code § 9915(b) The department when satisfied of the genuineness and regularity of the transfer shall give notice by mail to the owner and legal owner of the vessel as shown by the records of the department and five days after the giving of the notice, if still satisfied of the genuineness and regularity of such transfer, shall transfer the ownership of the vessel accordingly and issue a new certificate of ownership and cerificate of number to the person or persons entitled thereto. Such notice shall not be required for an involuntary transfer when repossession involves a secured party.
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(Amended by Stats. 1975, Ch. 918.)

This law explains how ownership of a vessel can be transferred after the vessel owner's death, without going through probate, if 40 days have passed and no other property requires probate. If the deceased owner did not leave a will, the person(s) entitled under specific Probate Code sections can claim the vessel. If a will exists, the named beneficiaries can claim it.
To transfer ownership, the claimant must provide the vessel's ownership certificate, a sworn statement confirming details like the death date, and assurance that no probate is needed. The claimant must also confirm that they are entitled to the vessel and that there are no unpaid unsecured creditors, or all such debts must be settled.
If required, they may also need to present the death certificate and information on other heirs. The department can transfer the vessel without liability, trusting the claimant's statements without further investigation. The claimant is subject to certain probate provisions regarding the transfer.
(a)CA Vehicle Code § 9916(a) If 40 days have elapsed since the death of an owner or legal owner of any vessel numbered under this division without the decedent leaving other property necessitating probate, and irrespective of the value of the vessel, the following person may secure a transfer of ownership of the title or interest of the decedent:
(1)CA Vehicle Code § 9916(a)(1) The sole person or all of the persons who succeeded to the property of the decedent under Sections 6401 and 6402 of the Probate Code unless the vessel is, by will, otherwise bequeathed.
(2)CA Vehicle Code § 9916(a)(2) The sole beneficiary or all of the beneficiaries who succeeded to the vessel under the will of the decedent where the vessel is, by will, so bequeathed.
(b)CA Vehicle Code § 9916(b) The person authorized by subdivision (a) may secure a transfer of ownership of the title or interest of the decedent upon presenting to the department all of the following:
(1)CA Vehicle Code § 9916(b)(1) The appropriate certificate of ownership and certificate of number, if available.
(2)CA Vehicle Code § 9916(b)(2) A certificate of the heir or beneficiary under penalty of perjury containing the following statements:
(A)CA Vehicle Code § 9916(b)(2)(A) The date and place of the decedent’s death.
(B)CA Vehicle Code § 9916(b)(2)(B) The decedent left no other property necessitating probate and no probate proceeding is now being or has been conducted in this state for the decedent’s estate.
(C)CA Vehicle Code § 9916(b)(2)(C) The declarant is entitled to the vessel either (i) as the sole person or all of the persons who succeeded to the property of the decedent under Sections 6401 and 6402 of the Probate Code if the decedent left no will or (ii) as the beneficiary or beneficiaries under the decedent’s last will if the decedent left a will, and no one has a right to the decedent’s vessel that is superior to that of the declarant.
(D)CA Vehicle Code § 9916(b)(2)(D) There are no unsecured creditors of the decedent or, if there are, the unsecured creditors of the decedent have been paid in full or their claims have been otherwise discharged.
(3)CA Vehicle Code § 9916(b)(3) If required by the department, a certificate of the death of the decedent.
(4)CA Vehicle Code § 9916(b)(4) If required by the department, the names and addresses of any other heirs or beneficiaries.
(c)CA Vehicle Code § 9916(c) If the department is presented with the documents specified in paragraphs (1) and (2) of subdivision (b), no liability shall be incurred by the department or any officer or employee of the department by reason of the transfer of registration of the vessel pursuant to this section. The department or officer or employee of the department may rely in good faith on the statements in the certificate specified in paragraph (2) of subdivision (b) and has no duty to inquire into the truth of any statement in the certificate. The person who secures the transfer of the vessel pursuant to this section is subject to the provisions of Section 13109 to 13113, inclusive, of the Probate Code to the same extent as a person to whom transfer of property is made under Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code.
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(Amended by Stats. 1986, Ch. 783, Sec. 27. Operative July 1, 1987, by Sec. 30 of Ch. 783.)
This law explains how ownership of a boat is transferred upon the death of the owner if the boat's ownership is set up in 'beneficiary form'. If the owner dies, the boat goes to the named beneficiary. If no beneficiary exists, it becomes part of the owner's estate. The owner can change or remove the beneficiary before death by selling the boat or applying for a new ownership certificate without naming a beneficiary.
If the owner passes, the beneficiary must provide ownership documents and a statement under oath about the owner's death to transfer ownership with the state. If the beneficiary wants to pass the boat to someone else, they can do so without transferring it into their name first, by signing over the ownership certificate. Transfers due to an owner's death are not considered will-based; they're automatic by this section. Also, other legal interests in the boat, like loans, still apply after the owner's death.
(a)CA Vehicle Code § 9916.5(a) On death of the owner of a vessel numbered under this division and owned in beneficiary form, the vessel belongs to the surviving beneficiary, if any. If there is no surviving beneficiary, the vessel belongs to the estate of the deceased owner.
(b)CA Vehicle Code § 9916.5(b) A certificate of ownership in beneficiary form may be revoked or the beneficiary changed at any time before the death of the owner by either of the following methods:
(1)CA Vehicle Code § 9916.5(b)(1) By sale of the vessel with property assignment and delivery of the certificate of ownership to another person.
(2)CA Vehicle Code § 9916.5(b)(2) By application for a new certificate of ownership without designation of a beneficiary or with the designation of a different beneficiary.
(c)CA Vehicle Code § 9916.5(c) Except as provided in subdivision (b), designation of a beneficiary in a certificate of ownership issued in beneficiary form may not be changed or revoked by will, by any other instrument, by a change of circumstances, or otherwise.
(d)CA Vehicle Code § 9916.5(d) The beneficiary’s interest in the vessel at death of the owner is subject to any contract of sale, assignment, or security interest to which the owner was subject during his or her lifetime.
(e)CA Vehicle Code § 9916.5(e) The surviving beneficiary may secure a transfer of ownership for the vessel upon presenting to the department all of the following:
(1)CA Vehicle Code § 9916.5(e)(1) The appropriate certificate of ownership.
(2)CA Vehicle Code § 9916.5(e)(2) A certificate under penalty of perjury stating the date and place of the owner’s death and that the declarant is entitled to the vessel as the designated beneficiary.
(3)CA Vehicle Code § 9916.5(e)(3) If required by the department, a certificate of the death of the owner.
(f)CA Vehicle Code § 9916.5(f) After the death of the owner, the surviving beneficiary may transfer his or her interest in the vessel to another person without securing transfer of ownership into his or her own name by appropriately signing the certificate of ownership for the vessel and delivering the document to the transferee for forwarding to the department with appropriate fees. The transferee may secure a transfer of ownership upon presenting to the department (1) the certificate of title signed by the beneficiary, (2) the certificate described in paragraph (2) of subdivision (e) executed by the beneficiary under penalty of perjury, and (3) if required by the department, a certificate of death of the owner.
(g)CA Vehicle Code § 9916.5(g) A transfer at death pursuant to this section is effective by reason of this section, and shall not be deemed to be a testamentary disposition of property. The right of the designated beneficiary to the vessel shall not be denied, abridged, or affected on the grounds that the right has not been created by a writing executed in accordance with the laws of this state prescribing the requirements to effect a valid testamentary disposition of property.
(h)CA Vehicle Code § 9916.5(h) A transfer at death pursuant to this section is subject to Section 9653 of the Probate Code.
(i)CA Vehicle Code § 9916.5(i) If there is no surviving beneficiary, the person or persons described in Section 9916 may secure transfer of the vessel as provided in that section.
(j)CA Vehicle Code § 9916.5(j) The department may prescribe forms for use pursuant to this section.
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(Added by Stats. 1991, Ch. 1055, Sec. 62. Operative January 1, 1993, by Sec. 64 of Ch. 1055.)
If the department transfers a vessel's ownership according to Section 9916.5, it is not liable, even if the transfer contradicts the actual owner's interests. However, this protection does not apply if they receive a court order stopping the transfer. Regardless of other notices or information, the department remains protected unless there's a restraining order.
This protection doesn't affect disputes between other parties over who truly owns the vessel. The department's protection here is additional to any other legal protections they might have.
(a)CA Vehicle Code § 9916.7(a) If the department makes a transfer pursuant to Section 9916.5, the department is discharged from all liability, whether or not the transfer is consistent with the beneficial ownership of the vessel transferred.
(b)CA Vehicle Code § 9916.7(b) The protection provided by subdivision (a) does not extend to a transfer made after the department has been served with a court order restraining the transfer. No other notice or information shown to have been available to the department shall affect its right to the protection afforded by subdivision (a).
(c)CA Vehicle Code § 9916.7(c) The protection provided by this section has no bearing on the rights of parties in disputes between themselves or their successors concerning the beneficial ownership of the vessel.
(d)CA Vehicle Code § 9916.7(d) The protection provided by this section is in addition to, and not exclusive of, any other protection provided to the department by any other provision of law.
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(Added by Stats. 1991, Ch. 1055, Sec. 63. Operative January 1, 1993, by Sec. 64 of Ch. 1055.)
If you're trying to transfer ownership of a boat but can't find the ownership certificate, don't worry. You can still apply to the department for the transfer. They'll check the details, might ask you for affidavits or other proof, and if satisfied that you should be the owner, they'll transfer the ownership and give you new certificates for the boat.
Whenever application is made to the department for a transfer of ownership of a vessel to a new owner or legal owner and the applicant is unable to present the certificate of ownership issued for the vessel by reason of the same being lost or otherwise not available, the department may receive the application and examine into the circumstances of the case and may require the filing of affidavits or other information, and when the department is satisfied that the applicant is entitled to a transfer of ownership, the department may transfer the ownership of the vessel, and issue a new certificate of ownership, and certificate of number to the person or persons found to be entitled thereto.
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(Amended by Stats. 1988, Ch. 1268, Sec. 18.)
If someone applies to transfer ownership of a boat and everything looks good on the application, the department doesn't need to hold up the transfer, unless they've gotten a heads-up from law enforcement or a court order saying not to, in the last two years.
If the application for a transfer is made in the manner provided in this code, the department shall not be required to withhold the transfer of any right, title or interest in or to a vessel if the application on its face appears to be genuine and regular and the department has received neither a request from any law enforcement agency that action on the application be deferred nor an order of a court of the United States or of the State of California restraining the transfer within two years prior thereto.
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(Added by Stats. 1970, Ch. 1428.)
This law says that if you have a security interest (like a loan or lien) on a boat in California, it's not considered legally valid or protected until you take specific steps. You need to submit a properly signed certificate of ownership to the California Department of Motor Vehicles. This document needs to show you as the legal owner if the boat is already registered. If the boat isn't registered yet, the boat owner must first apply for registration, and the new certificate must list the legal owner's details.
No security interest in any vessel numbered under this code, irrespective of whether such number was effected prior or subsequent to the creation of such security interest, is perfected, until the secured party, or his successor or assignee, has deposited with the department a properly endorsed certificate of ownership to the vessel, subject to the security interest, showing the secured party as legal owner if the vessel is then numbered under this code; or if the vessel is not so numbered, the owner shall file an initial application for number as provided for in this code, and the certificate of ownership issued under said application shall contain the name and address of the legal owner.
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(Added by Stats. 1970, Ch. 1428.)
This law is about how a bank or lender (secured party) can legally secure their interest in a boat or vessel. To do so, the lender must deposit the ownership certificate, appropriately endorsed to show them as the legal owner, with the department responsible for vessels. This also applies if the vessel isn’t numbered yet when the owner first registers it. Once this is done, it completes the legal process of securing their interest in the vessel.
When the secured party, his successor or assignee, has deposited with the department a properly endorsed certificate of ownership showing the secured party as legal owner, or if the vessel is not numbered when the owner shall file an initial application for number as provided for in this code, and the certificate of ownership issued under said application shows said secured party as the legal owner, and said certificate of ownership is deposited with the department, the deposit constitutes perfection of the security interest.
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(Added by Stats. 1970, Ch. 1428.)
This law states that when someone deposits a certificate of ownership with the department, which lists a secured party as the legal owner, the department must update its records to reflect the secured party or their successor as the legal owner of the vessel.
Upon the deposit with the department of the certificate of ownership showing the secured party as legal owner as provided in Section 9919 hereof, the department shall on its records show the secured party, his successor or assignee, as legal owner with respect to such vessel.
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(Added by Stats. 1970, Ch. 1428.)
This section states that the only correct way to establish a legal claim, or security interest, in a boat with an official number in California is by following the specific method outlined in this chapter.
The method provided in this chapter for perfecting a security interest in a vessel numbered under this code is exclusive.
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(Added by Stats. 1970, Ch. 1428.)
If someone wants to register or transfer a boat but doesn't have the usual proof of ownership, they can provide a bond or promise instead. This bond should equal the boat's market value and protects everyone involved—such as the department, officers, future buyers, and lienholders—against any problems related to ownership claims or undisclosed issues with the boat's title.
In the absence of the regularly required supporting evidence of ownership upon application for registration or transfer of a vessel, the department may accept an undertaking or bond in the amount of the fair market value of the vessel at the time of the application, as determined by the department, which shall be conditioned to protect the department and all officers and employees thereof and any subsequent purchaser of the vessel, any person acquiring a lien or security interest thereon, or the successor in interest of such purchaser or person, against any loss or damage on account of any defect in or undisclosed claim upon the right, title, and interest of the applicant or other person in and to the vessel.
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(Added by Stats. 1970, Ch. 1428.)
If a boat is no longer registered in California and its valid ownership papers are given back, or if the boat has been destroyed or lost, any bond or financial guarantee tied to the boat will be returned after three years.
In the event the vessel is no longer registered in this state and the currently valid certificate of ownership is surrendered to the department or the vessel has been destroyed or lost, the bond or undertaking shall be returned and surrendered after three years.
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(Amended by Stats. 1982, Ch. 517, Sec. 389.)
If you buy a boat at retail from someone who isn't a licensed boat seller, the Department of Motor Vehicles won't process your registration until you pay the use tax based on the boat's price. If there's a penalty, you'll need to pay that too, unless it's determined no tax is due. You can choose to pay this tax directly to the DMV to speed up your registration. Later, you can request a refund if appropriate. The DMV sends all tax and penalty collections to the State Board of Equalization at least monthly, and the Board reimburses the DMV for costs involved. When calculating the tax, any dollar fractions should be ignored. The DMV and the Board of Equalization must agree on a procedure for tax collection, and this agreement needs approval from the Department of Finance.
The department shall withhold the certificate of number or the transfer of registration of any vessel sold at retail to any applicant by any person other than a person holding a seller’s permit pursuant to Section 6066 of the Revenue and Taxation Code, and regularly engaged in the business of selling vessels, until the applicant pays to the department the use tax measured by the sales price of the vessel as required by the Sales and Use Tax Law, together with penalty, if any, unless the State Board of Equalization finds that no use tax is due. If the applicant so desires, he may pay the use tax and penalty, if any, to the department so as to secure immediate action upon his application for registration or transfer of registration and thereafter he may apply through the Department of Motor Vehicles to the State Board of Equalization under the provisions of the Sales and Use Tax Law for a refund of the amount so paid.
(b)CA Vehicle Code § 9928(b) The department shall transmit to the State Board of Equalization all collections of the use tax and penalty made under this section. This transmittal shall be made at least monthly, accompanied by a schedule in such form as the department and board may prescribe.
(c)CA Vehicle Code § 9928(c) The State Board of Equalization shall reimburse the department for its costs incurred in carrying out the provisions of this section.
(d)CA Vehicle Code § 9928(d) In computing any use tax or penalty thereon under the provisions of the section, dollar fractions shall be disregarded in the manner specified in Section 9559. Payment of tax and penalty on this basis shall be deemed full compliance with the requirements of the Sales and Use Tax Law insofar as they are applicable to the use of vessels to which this section relates.
(e)CA Vehicle Code § 9928(e) The department and the State Board of Equalization shall enter into an agreement for the collection of the use tax pursuant to this section and Section 6294 of the Revenue and Taxation Code. The agreement shall specify the procedures agreed upon by the department and the board for collection of the tax and the reimbursement provided for in subdivision (c). The agreement shall be approved by the Department of Finance.
boat registration vessel sales use tax payment seller's permit State Board of Equalization sales tax refund penalty payment registration transfer tax collection agreement use tax calculation Department of Motor Vehicles boat purchase tax retail boat sale tax reimbursement Sales and Use Tax Law
(Added by Stats. 1982, Ch. 665, Sec. 5.)