SECTION 1.
It is the intent of the Legislature to enact legislation waiving otherwise applicable sales and use tax and vehicle registration fees, upon the donation and transfer of ownership of a recreational vehicle under the following circumstances:(a) The Governor has proclaimed a state of emergency pursuant to subdivision (b) of Section 8558 of the Government Code.
(b) The donee of the recreational vehicle is a person who has suffered a total loss of his or her residence as a result of the event that precipitated the state of emergency.