California Revenue and Taxation Code CHAPTER 2.6 - Disaster Relief for Manufactured Homes

• Section 172.
  Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall...
• Section 172.1.
  (a) To claim tax relief in accordance with the provisions of this chapter, the owner shall execute a declaration under penalty of perjury that the replaced...

Last modified: October 22, 2018