(a) The expiration date assigned for a nonresident manufactured home, mobilehome, or commercial coach shall be the last day of the month in which the annual registration fees become due, unless the month is December. December 30 shall be assigned, when fees become due in the month of December.

(b) The expiration date assigned to a manufactured home, mobilehome, or commercial coach, which changes from exempt registration to in lieu taxation status, shall be the last day of the month in which the unit no longer qualified for exempt status unless the month is December. December 30 shall be assigned, when the month is December.

(c) The expiration date assigned to a new commercial coach shall be the last day of the month in which the commercial coach is sold, unless the month is December. December 30 shall be assigned, when the month in which the commercial coach is sold is December.

(d) The expiration date assigned to a multi-sectioned manufactured home or mobilehome, previously registered with DMV under separate decals with different expiration dates, shall be the later expiration date. Prorated registration fees and vehicle license fees shall be required from the date of expiration to the new expiration date for the section of the manufactured home or mobilehome with the earlier expiration date.

(e) The expiration date assigned to a manufactured home or mobilehome, that was first sold new prior to July 1, 1980, and enters California from another state, will be the last day of the month that fees became due, unless the month is December. December 30 shall be assigned when fees become due in the month of December.