California Revenue and Taxation Code

§ 20639.11

RTC § 20639.11 Effective Jan 1, 2019Div. 2 · Part 10.5 · Ch. 3.3

Statute text

All amounts postponed pursuant to this chapter shall be due if any of the following occurs:

(a)The claimant ceases to occupy the residential dwelling as the principal place of residence, sells, or otherwise disposes of his or her manufactured home.

(b)The claimant dies. However, if the surviving spouse previously approved pursuant to this chapter continues to occupy the manufactured home, then the postponed amounts shall not be due unless that person dies or ceases to occupy the residential dwelling.

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Legislative history

Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.