Transfers into revocable living trusts:

The transfer of a vehicle or vessel into a revocable trust is not subject to tax if all of the following conditions are met:
■ The trustees of the living trust have the unrestricted power to revoke the trust.
■ The transfer does not result in any change in the beneficial ownership of the property (the people who actually use or benefit from the use of the vehicle or vessel).
■ The trust provides that upon revocation of the trust, the vehicle or vessel will revert wholly to the transferor.
■ The only consideration for the transfer is the assumption by the trust of an existing loan for which the tangible personal property being transferred is the sole collateral.

How To Request a Certificate of Use Tax Clearance (form BOE-111)

Submit form BOE-106, Vehicle/Vessel Use Tax Clearance Request, to the Board of Equalization. 
If you are registering more than one vehicle or vessel, you can attach a list to the form. 

Include copies of the following documentation:
■ The certificate of title or current registration if title is not available.
■ Certificate of Trust or copies of the title page and the signature or execution page.
■ Sections of the trust relating to transfers of property.
■ Loan assumption papers.
■ Documentation verifying the donor’s relationship to the trust.