Used manufactured homes, used mobilehomes, and used floating homes subject to local property taxation are exempt from the payment of use tax upon resale or transfer as provided in Section 6379 of the Revenue and Taxation Code.
Cal. Health & Safety Code § 18116.5
Fees and Taxes
Known as the Manufactured Housing Act
The act spans §§ 18000–18153 (252 sections).
Amended by Stats. 1985, Ch. 1467, Sec. 34
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.