{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5815","citation":"Rev. & Tax. Code, § 5815","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 13. TAXATION OF MANUFACTURED HOMES [5800. - 5842.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-13"},{"name":"CHAPTER 3. Change in Ownership [5814. - 5815.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-13/chapter-3"}],"history":"Added by Stats. 1991, Ch. 796, Sec. 13.","effective":null,"html":"<p>Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property.</p>","text":"Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/change-in-ownership-5815","source":"California Legislative Information bulk export (pubinfo)"}