Purchased-Delivered out of state not for use in California

So, if a California resident (as defined in the rule), makes a purchase of a taxable item (as defined in the rule), outside the State of California, and does not bring it into the state for 12 months, and can verify that it has not been in the state for 12 months, he can bring it home and register it in California after that 12 month period without paying the tax.
Is that correct?