so, what if the dealer's out of business or the dealer's your friend?
If the dealer reported the sale to Ca Dmv ,they (DMV) report to the individual county tax colletor so the dealer is out of the loop anyhow , if the dealers is "your friend and wants to lose his/her bonding (neccesary to keep thier doors open and avoid jail ) I suppose they could under report and "fudge" at the risk of ,tax evasion ,fraud charges , loss of license ,jail time,fines etc etc . Every time you as seller (dealer or not ,put your name/signature to paper as a private sale or dealer your swearing under penaty of purjury (sp) to whatever .Law enforcement would rather chase down and prosecute those crimes than drug rings , thieves etc IMO (simpler) . Just state and contest the assesed valueif neccesary and pay what you owe ,you do the next purchaser a favor and do not have to look over your shoulder. I regularly get "cant you just say I paid this..." sorry not worth it Bro Here the charges this is the bottom line . Sorry if this seems harsh ,its just the reality Tom