California Code of Regulations
Title 25 - Housing and Community Development
Division 1 - Housing and Community Development
Chapter 5 - Registration and Titling of Manufactured Homes, Mobilehomes, Multifamily Manufactured Home, Commercial Modular, Truck Campers, and Floating Homes
Article 16 - Fees and Exemptions
Section 5664 - How to Establish an Exemption from in Lieu Taxation for Indian-Owned Units Located on an Indian Reservation or Rancheria

Universal Citation: 25 CA Code of Regs 5664

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) To obtain an exemption from in-lieu taxation for a unit owned a member of a federally-recognized American Indian Tribe, the application shall include:

(1) a statement signed under penalty of perjury by the registered owner which includes:

(A) the unit identifying information;

(B) that the registered owner is a member of a federally recognized American Indian Tribe;

(D) the effective date of the exemption, which is the date the unit was installed on a Federal Reservation or Rancheria.

(E) the registration year(s) for which the exemption is being requested;

(2) Payment of fees due prior to the effective date of the exemption pursuant to sections 18114, 18114.1, 18115, and 18116 of the Health and Safety Code.

(3) If the unit was purchased from a member of a federally-recognized American Indian Tribe who had claimed the exemption, and that exemption had expired, all fees due pursuant to sections 18114 and 18114.1 of the Health and Safety Code shall be paid prior to the establishment of the buyer's own exemption.

(A) The former owner shall provide a statement signed under penalty of perjury which includes:

1. the unit identifying information;

2. that during the period of nonrenewal of registration, the unit was owned by a member of a federally-recognized American Indian Tribe located on an Indian Reservation or Rancheria.

(B) If no statement is submitted by the former owner, the fees prescribed in Sections 18115 and 18116 of the Health and Safety Code shall also be paid.

1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).

Note: Authority cited: Sections 18015 and 18075, Health and Safety Code. Reference: Sections 18075.5, 18114, 18114.1, 18115 and 18116, Health and Safety Code; Section 1360(b), United States Code 28. Bryan v. Itasca, [1976] 426 U.S. 373, 98 S. CT. 2102. California et al. v. Cabazon Band of Mission Indians et al., 480 U.S. 202.

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