DIVISION 1. PROPERTY TAXATION 50-5911›PART 13. TAXATION OF MANUFACTURED HOMES 5800-5842›CHAPTER 3. Change in Ownership 5814-5815

§ 5814

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

(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.

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

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California Revenue and Taxation Code

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