Re: new California tax?
Easy to cut a chain in the middle of the night and sail off.
"gee officer, I got home at midnight and found a chain laying on the dock. Was it your chain?"
those words won't get spoken when you 110 miles off shore on way to your next hangout.
I'm not saying run from the law, but if you / your boat wasn't there for 90 days, and no intent on being there later - sometimes OOPS is easier than fighting a clerk in a county revenue raiser chair.
Lessons learned are opportunities earned.