DIVISION 2. OTHER TAXES 6001-61050›PART 5. VEHICLE LICENSE FEE 10701-11053›CHAPTER 2. Imposition of Fee 10751-10789›ARTICLE 2. Exemptions 10781-10789

§ 10785

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(a) The license fee imposed by this part shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code, which is sold and installed for occupancy, in accordance with Section 18613 of the Health and Safety Code, on or after July 1, 1980.

(b) Any new mobilehome exempted from the provisions of this part shall be subject to local property taxation.

(Amended by Stats. 1980, Ch. 285, Sec. 10. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)

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California Revenue and Taxation Code

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