Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Other Taxes

Part 6.7. Documentary Transfer Tax Act

Chapter 2. Authorization for Tax

Section 11913

11913. Transfers of mobilehomes installed on foundation systems. The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property taxation shall be subject to this part.

History.—Added by Stats. 1979, Ch. 1160, in effect January 1, 1980.