CA Rev & Tax Code Section 5814

(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.