The first time we became aware CA was targetting folks whose bus tags did not match the toad tags was in 1991. A Prevost owner registered his coach in NV at the time to avoid some CA sales tax. He told us this at a FMCA convention.

His driver license, residence, and toad were all bearing the same address. He was found guilty of tax evasion and had to pay the sales tax he avoided (actually evaded is the correct word) plus a fine or penalty of $75,000.

I have no clue if they are as agressive, but almost 18 years ago they were actually seeking folks who were doing that. If a Montana LLC owns the coach that is far different however than the person owning it as an individual and using a PO Box address in Montana. Look at the semis that have a license plate on the trailer that doesn't match the state painted on the side of the truck or trailer.