{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11913","citation":"Rev. & Tax. Code, § 11913","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6.7. DOCUMENTARY TRANSFER TAX ACT [11901. - 11935.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7"},{"name":"CHAPTER 2. Authorization for Tax [11911. - 11913.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7/chapter-2"}],"history":"Added by Stats. 1979, Ch. 1160.","effective":null,"html":"<p>The transfer of any mobilehome installed on a foundation system, pursuant to Section <a href=\"/hsc/18551\">18551</a> of the Health and Safety Code, and subject to local property taxation shall be subject to this part.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/authorization-for-tax-11913","source":"California Legislative Information bulk export (pubinfo)"}