Section 18116.5.

Cal. Health and Safety Code - HSC § 18116.5.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 6379.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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