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

§ 5815

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property.

(Added by Stats. 1991, Ch. 796, Sec. 13.)

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California Revenue and Taxation Code

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