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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.