Chapter 3. Change In Ownership of California Revenue And Taxation Code >> Division 1. >> Part 13. >> Chapter 3.

(a) For purposes of this part, "change in ownership" and "purchase" shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent applicable. The operative dates of those sections shall be controlling in the determination of whether a change in ownership or purchase of a manufactured home has occurred.
  (b) As used in Sections 60 to 68, inclusive, the term "real property" includes a manufactured home that is subject to tax under this part.

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.