Section 18116.5 Of Article 6. Fees And Taxes From California Health And Safety Code >> Division 13. >> Part 2. >> Chapter 8. >> Article 6.
18116.5
. 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.