California Laws: Revenue and Taxation Code Sections 172-172.1
California Laws > Revenue and Taxation Code
- California Laws: Revenue and Taxation Code 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... - California Laws: Revenue and Taxation Code 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...