The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property taxation shall be subject to this part.
Cal. Rev. & Tax. Code § 11913
Authorization for Tax
Added by Stats. 1979, Ch. 1160.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.