I will reply to your PM. You should talk to BOE who administers the tax. DMV are morons to begin with, and just collect it for the BOE.

By the text you found, there is no tax due when YOU as the leasee, buy it AND sell it within 10 days "of receiving the title". This is California law. (remember too, this is a USE tax, not a SALES tax)

Talk to BOE first. DO NOT go to the DMV until the buyer has bought it, do it all at once- with documentation proving it was sold within 10 days. But see what BOE says first.

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