{"data":{"id":"us-ca/hsc-18116.5","jurisdiction":"us-ca","citation":"HSC § 18116.5","heading":"","body":"Used manufactured homes, used mobilehomes, and used floating homes subject to local property taxation are exempt from the payment of use tax upon resale or transfer as provided in Section 6379 of the Revenue and Taxation Code.","path":["Health and Safety Code - HSC","DIVISION 13. HOUSING [17000. - 19997.]","PART 2. MANUFACTURED HOUSING [18000. - 18153.]","CHAPTER 8. Registration and Titling of Manufactured Homes, Mobilehomes, and Commercial Coaches [18075. - 18124.5.]","ARTICLE 6. Fees and Taxes [18114. - 18119.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b6664342b2c851206866b75e54ff7755627a4bcb265601baff6618a4c8be602f","source_id":"us-ca","stale":false,"prev":"us-ca/hsc-18116.2","next":"us-ca/hsc-18117"},"notice":"GroundRules: Original legal text. Not legal advice."}