California Revenue and Taxation Code

§ 5814

RTC § 5814 Effective Jan 1, 2002Div. 1 · Part 13 · Ch. 3

Statute text

(a)For purposes of this part, “change in ownership” and “purchase” shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent applicable. The operative dates of those sections shall be controlling in the determination of whether a change in ownership or purchase of a manufactured home has occurred.

(b)As used in Sections 60 to 68, inclusive, the term “real property” includes a manufactured home that is subject to tax under this part.

Legislative history

Amended by Stats. 2001, Ch. 407, Sec. 8. Effective January 1, 2002.