Revenue and Taxation Code section 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.

Source: Section 8621, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8621.­ (updated Jan. 1, 1996; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 8621's source at ca​.gov