California Revenue and Taxation Code

§ 5801

RTC § 5801 Effective Jan 1, 2003Div. 1 · Part 13 · Ch. 1

Statute text

(a)As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety Code which:

(1)Was first sold new on or after July 1, 1980.

(2)Was, at the request of the owner, and following his or her notification of the Department of Housing and Community Development and the assessor, made subject to taxation under this part.

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Legislative history

Amended by Stats. 2002, Ch. 775, Sec. 36. Effective January 1, 2003.