BlackletterCalifornia law

Revenue and Taxation Code § 20508.1

ARTICLE 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 20508.1Official source ↗

Added by Stats. 1999, Ch. 928, Sec. 1. Effective January 1, 2000.

For purposes of Section 20508, “residential dwelling” includes floating homes.