Ken,
There's are a few little zingers lurking in that statute as well; its been snugged up a bit since the last rendition thanks to the FTB. The primary purpose of the vehicle must be for use outside of the State of California, for those who were residents at the time of purchase, and one must maintain a fairly decent paper trail.....fuel receipts, meals, groceries and best of all....a reason! That's right, the FTB wants to know why you were keeping something out of state. Sticking a motorhome into an RV Park to save use tax is not a good answer! The Franchise Tax Board will tax the vehicle at the prevailing rate (by county/city) then add a nice little laundry list of penalty's which, after a year, will be another 100% if they suspect the above, which they will! I have been told that their latest trick is to advise the state where the vehicle is or was kep't....that's no bueno either, wherein they will also collect a "finders fee". Oregon, with no sales tax, will seek to recover state income taxes. I really think this loophole has been closed.
John