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DIVISION 13. HOUSING 17000-19997›PART 2. MANUFACTURED HOUSING 18000-18153›CHAPTER 8. Registration and Titling of Manufactured Homes, Mobilehomes, and Commercial Coaches 18075-18124.5›ARTICLE 6. Fees and Taxes 18114-18119

§ 18116.5

California Health and Safety Code · 2018-11 edition · updated 2026-10-04 · California

Used manufactured homes, used mobilehomes, and used floating homes subject to local property taxation are exempt from the payment of use tax upon resale or transfer as provided in Section 6379 of the Revenue and Taxation Code.

(Amended by Stats. 1985, Ch. 1467, Sec. 34. Effective October 2, 1985.)

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California Health and Safety Code

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