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DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 4. Exempt Corporations 23701-23778›ARTICLE 1. Exemptions From This Part 23701-23712

§ 23701v

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(a) An organization of owners of manufactured homes or mobilehomes, who are tenants in a mobilehome park, formed for the purpose of purchasing the mobilehome park to convert it to condominium, stock cooperative, or other resident ownership interests.

(b) An organization shall not fail to meet the requirements of subdivision (a) merely because it manages, maintains, or cares for the mobilehome park it has purchased.

(Amended by Stats. 1990, Ch. 1270, Sec. 4.)

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California Revenue and Taxation Code

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