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Earlier editions: 2020-112018-112026-09

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

§ 10784

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

(a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code.

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

(Amended by Stats. 1980, Ch. 285, Sec. 9. 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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