Section 8621 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 1.
8621
. "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.