Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 10785 — Exemptions
Cal. Rev. & Tax. Code § 10785
- 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 shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code, which is sold and installed for occupancy, in accordance with Section 18613 of the Health and Safety Code, on or after July 1, 1980.
Citator
Cal. Rev. & Tax. Code § 10785 — Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The license fee imposed by this part shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code, which is sold and installed for occupancy, in accordance with Section 18613 of the Health and Safety Code, on or after July 1, 1980.
(b) Any new mobilehome exempted from the provisions of this part shall be subject to local property taxation.