California Statutes
§ 5814. — 5814. (Amended by Stats. 2001, Ch. 407, Sec. 8.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 13. PART 13. TAXATION OF MANUFACTURED HOMES·Ch. 3. CHAPTER 3. Change in Ownership
(a)For purposes of this part, “change in ownership” and “purchase” shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent applicable. The operative dates of those sections shall be controlling in the determination of whether a change in ownership or purchase of a manufactured home has occurred.
(b)As used in Sections 60 to 68, inclusive, the term “real property” includes a manufactured home that is subject to tax under this part.
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California § 5814. (5814. (Amended by Stats. 2001, Ch. 407, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 407, Sec. 8. Effective January 1, 2002.