Revenue and Taxation Code § 8621

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 8621Official source ↗

Added by Stats. 1995, Ch. 555, Sec. 18. Effective January 1, 1996.

“Recreational vehicle” means a vehicle such as a motor home, pickup truck with attached camper, and bus when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.