Cody Detwiler, aka WhistlinDiesel on YouTube, was arrested last week over alleged tax evasion. Specifically, his home state of Tennessee took issue with a Ferrari F8 Tributo he bought in 2023 and subsequently registered in Montana, where he definitely does not live. The Ferrari only lasted a few months in his hands before meeting its untimely demise, as his cars often do, but Detwiler was still charged over it and released on a $2 million bond.
The Montana registration loophole is common among owners of expensive cars, because the state doesn’t charge sales tax, doesn’t require emissions testing, and has cheap registration fees. It also allows non-residents to create LLCs based in the state and register cars to them. Using the loophole is technically illegal if you don’t actually live or do business in Montana—but all it takes is a trip to any major car meet full of Montana-plated vehicles to see that enforcement is almost non-existent.
This begs the question that Detwiler himself raised on Instagram this weekend after his release: Is the government just making an example of WhistlinDiesel? And to what end?
We’re not here to probe whether Detwiler is guilty, or whether the state of Tennessee has a case. He readily admits to registering the car to Montana to avoid “possibly $30,000 in sales tax” that would’ve gone into Tennessee’s coffers. But there’s one big difference between him and the many, many other people who’ve done the same thing and gotten away with it—he has 10 million subscribers on YouTube, and millions more followers across social media.
A post shared by WHISTLINDIESEL (@whistlindiesel)
Detwiler claims he never received a written letter, phone call, or notice before six officers arrested him on Nov. 12. In the same Instagram Story, he insisted that “they went after the worst person” to make an example of, saying it will be “the most enormous backfiring in history.” You can almost bet on this situation turning into more content on his page, drawing the attention of millions.
Part of me thinks that’s exactly what the state, and many others who miss out on tax dollars due to the Montana tag loophole, would want. Whether or not the indictment against Detwiler holds up in court, it still sends the message to exotic car owners across the U.S. that officers might come knocking should you register the car elsewhere. Detwiler said it himself: “They think it will make a wave through the luxury car community and bring in tax money.”
Love him or hate him, he’s likely correct. The practice has already drawn the ire of other states, as nearby Utah rolled out S.B.52 earlier in 2025 to address out-of-state vehicle registration for residents. Simply creating an LLC in Montana and listing a car as that company’s only asset won’t hold up. It becomes a different story, of course, if there’s a large body of bank records, contracts and agreements, and business insurance. But I guarantee not every supercar owner with Montana plates can show proof of that.
Time will tell if this sets a precedent going forward, but either way, expect a lot more attention on the Montana registration loophole.
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From running point on new car launch coverage to editing long-form features and reviews, Caleb does some of everything at The Drive. And he really, really loves trucks.