§ 5814
79 words·~1 min read·
/ca/revenue-and-taxation-code/5814A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.