Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 10784 — Exemptions

Cal. Rev. & Tax. Code § 10784

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1980-06-30
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code.

Citator

Cal. Rev. & Tax. Code § 10784 — Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code.

(b) Any mobilehome exempted from the provisions of this part shall be subject to local property taxation.