Section 9858.5 Of Chapter 2. Registration From California Vehicle Code >> Division 3.5. >> Chapter 2.
9858.5
. Any licensed yacht and ship broker acting as an authorized
agent of the department may collect use tax on a vessel transfer when
applicable, and transmit the use tax and the registration
application and applicable fees to the department, or may submit the
registration application and applicable fees to the department for
collection of any use tax due.