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California allows you 10 days from the time you pay it off to resell it to someone else without being liable for the use tax (sales tax). So, you basically want to have your buyer pay off the lease with a cashier's check that you know is good (another issue to deal with). You should be able to discuss this with your lessor to make sure your ducks are all in a row. They may force you to receive the title/refuse to send it to the buyer, but you can have a contract and he'll have the car and will have paid for it.
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