CDTFA-448: Statement of Delivery Outside California

CDTFA-448 PDF Details

When a vehicle is delivered to the purchaser outside California, the seller and the purchaser should both be at the out-of-state delivery point at the time of delivery.

Seller: send a copy of this form, of the purchaser's driver's license and of the purchase contract to the Consumer Use Tax Section within 30 days of the date of delivery.

Notarization: this form must be fully completed and notarized outside California, or it will be subject to further examination.

Purchaser records: you should retain records for at least eight years showing your out-of-state use during the first 12 months after your purchase.

Copy to purchaser: please provide a copy of this form to the purchaser; this transaction is subject to audit.

Purchaser name: please print; business names will not be accepted.