Cal. Code Regs. tit. 25 § 5535.5

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 5535.5 - Registration Requirements for Mobilehome on in-Lieu Tax Fee System

(a) If the manufactured home or mobilehome is subject to annual renewal fees, the applicant shall comply with this Article's registration and Fee and Tax Waiver Program requirements except for Section 5536, including completion of an application form requesting the information or proof of compliance in subsections (a) through (c).

(1) The application for registration pursuant to this article shall include a request for fee and tax waiver relief, which includes the following information:

(A) Name(s), mailing address, telephone, and email address if any, of the applicant(s);

(B) Unit identifying information;

(C) Unit location;

(D) Date of sale or transfer and purchase price, if any; and

(E) A statement signed by the applicant, to the best of his or her knowledge, providing the following statements and information:

1. Applicant is applying for the Fee and Tax Waiver Program;

2. Applicant's statement that a request for the Fee and Tax Waiver Program is being made prior to December 31, 2019; and

3. Applicant(s) has not previously obtained a waiver in accordance with this Article.

(2) The applicant shall comply with the applicable registration requirements in this Chapter and submit required documents pursuant Sections 5530 or 5531 except to the exent that they are waived by this Article.

(3) In addition to the other requirements of this section, the applicant(s) shall comply with all requirements in Article 4 (commencing with Section 5540) and the following:

(A) Payment of all non-processing fees required by Chapter 5 for registration of a manufactured home or mobilehome except to the extent that they are waived by this Article;

(B) Payment of all annual renewal fees assessed from the time the applicant took ownership interest or December 31, 2015, whichever is later, and the time that the applicant applied for fee and tax relief pursuant to Section 18116.1.

(C) Payment of use taxes;

(D) Proof of transfer by the registered owner of record by means of a signed certificate of title or an alternative authorized by this Chapter including but not limited to a bond or other undertaking authorized by Section 5547;

(E) Proof of release, assumption, or satisfaction by each legal owner or junior lienholder on the title record, or alternatives authorized by this Chapter, and applications and fees related thereto; and

(F) Provide proof of compliance with all laws and this Chapter necessary for a transfer of a manufactured home or mobilehome not related to nonpayment or late payment of the department's charges, fees, and penalties related to registration and titling, including but not limited to, a smoke alarm and carbon monoxide alarm certification pursuant to Sections 4326 and 4328.

(4) Upon receipt and the Department's determination of compliance with this Chapter of the Fee and Tax Waiver Program application, payment of all fees due, and all required documents, the Department shall issue a standard certificate of title and other required titling documents.

(5) The applicant shall provide the information required by this section on a form provided by the Department. The form also may request information required by Chapter 5, which is necessary to ensure the applicant(s) meets all of the requirements of this Chapter related to nonpayment or late payment of the Department charges or fees and penalties not related to registration and titling.

(b) The applicant shall provide the following information to the Department:

(1) Applicant's description or documentation demonstrating ownership or how the applicant received ownership; and

(2) Applicant's date of acquisition, or ownership interest, pursuant to Sections 18100.5 or 18102.5.

Cal. Code Regs. Tit. 25, § 5535.5

1. New section filed 1-23-2017 as an emergency; operative 1-23-2017 (Register 2017, No. 4). A Certificate of Compliance must be transmitted to OAL by 7-24-2017 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 7-18-2017 as an emergency; operative 7-25-2017 (Register 2017, No. 29). A Certificate of Compliance must be transmitted to OAL by 10-23-2017 or emergency language will be repealed by operation of law on the following day.
3. Certificate of Compliance as to 7-18-2017 order, including new section heading and amendment of section, transmitted to OAL 8-30-2017 and filed 10-12-2017; amendments operative 10-12-2017 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 41).

Note: Authority: Section 18075, Health and Safety Code. Reference: Section 18116.1, Health and Safety Code; Section 5832, Revenue and Taxation Code; and California Code of Regulations Sections 4326 and 4328.