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MOBILEHOMES-MANUFACTURED HOUSING ACT OF 1980
the date of sale that money shall be transferred to the
Mobilehome–Manufactured Home Revolving Fund.
§ 18116.5. Exemptions from use tax
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.
§ 18117. Payment of use tax for manufactured homes, mobilehomes, and commercial coaches previously
registered out–of–state
An application for registration under this part of a manufactured home, mobilehome, or commercial coach previously
registered outside of this state shall be accompanied by payment of the amount required to be paid under Part 1
(commencing with Section 6001) of Division 2 of the Revenue and Taxation Code with respect to the use of the
manufactured home, mobilehome, or commercial coach by the applicant.
§ 18117.5. Transfer fee delinquencies
The transfer fee is delinquent if not paid within 20 days of receipt by the transferee of a properly executed
certificate of title for the manufactured home, mobilehome, commercial coach, truck camper, or floating home.
§ 18118. Payment of renewal fees in conjunction with registration transaction
Whenever any application for a change, addition, or deletion of the registered owner’s name or names is filed with the
department during the 60 days immediately preceding the expiration date of the current registration of a manufactured
home, mobilehome, or commercial coach, subject to annual renewal of registration, the application shall be accompanied
by the full renewal fees for the ensuing registration year in addition to any other fees that may be due and payable.
§ 18119. Delinquent license fee; Notice; Listing; Transfer
(a) If the license fee has not been paid on or before the 60th day following the date on which the fee became delinquent,
the department shall mail a notice to the registered owner, legal owner and each junior lienholder shown on the permanent
title record as of that date, containing the following information:
(1) That the license fee is delinquent.
(2) That the manufactured home or mobilehome will become subject to a penalty of fifty dollars ($50) per
transportable unit pursuant to subdivision (b) of Section 18116, if the fees and penalties are not paid on or before the 120th
day after the date of delinquency.
(b) On or before the last day of each calendar month, the department shall furnish a listing of new registrations and
transfers of title to manufactured homes and mobilehomes subject to local property taxation under Section 5801 of the
Revenue and Taxation Code, and of all voluntary transfers to local property taxation, as provided in subdivision (c), to
the county assessor of the county in which the manufactured home or mobilehome is sited.
(c) The department shall transfer a manufactured home or mobilehome which is subject to vehicle license fee to local
property taxation upon a request for the transfer, as prescribed by the department, executed by the registered owner, legal
owner, and each junior lienholder. Transfer pursuant to this subdivision shall be final. Persons obtaining such a transfer
thereby waive all entitlement to petition for reinstatement to the vehicle license fee, and are not entitled to the refund of
any vehicle registration fees or vehicle license fees paid which apply to the period between the date of voluntary transfer
and the expiration of the registration period for which the fees were paid.
Article 7 Penalties
§ 18122. Suspension, revocation, or cancellation of certificate of title; Notice
Except as it may affect a security interest properly perfected other than pursuant to Section 9313 of the
Commercial Code, the department may suspend, revoke, or cancel any certificate of title valid on its face for any
violation of the provisions of this chapter relating to certificates of title. The department shall notify all persons or entities
with perfected security interests at the time that such an action is taken.
§ 18122.5. Unlawful acts with respect to transfer of registration
It is unlawful for any person to fail or neglect properly to endorse, date, and deliver the certificate of title and, when having
possession, to fail to deliver the registration card to a transferee who is lawfully entitled to a transfer of registration. Except
when the certificate of title is demanded in writing by a purchaser, a manufactured home, mobilehome, or commercial
coach dealer licensed, as provided by this part, shall satisfy the delivery requirement of this section by submitting
appropriate documents and fees to the department for transfer of registration in accordance with this part and rules and
regulations promulgated thereunder.
§ 18123. Payment of use tax and penalty
(a) The department shall withhold the registration or the transfer of registration of any manufactured home,
mobilehome, commercial coach, or truck camper sold at retail to any applicant by any person, other than a
manufactured home, mobilehome, commercial coach, or truck camper manufacturer or dealer holding a license and
certificate issued as provided for by this part, until the applicant pays to the department the use tax measured by the sales
price of the manufactured home, mobilehome, commercial coach, or truck camper as required by the Sales and Use Tax
Law (Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code), together with penalty, if
any, unless the State Board of Equalization finds that no use tax is due. If the applicant so desires, he or she may pay the use
tax and penalty, if any, to the department so as to secure immediate action upon his or her application for registration or
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