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Chapter 2. Use Fuel Tax

§ 1302. Motor Vehicle.

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID2A1D2534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Motor vehicle includes every self-propelled vehicle operated or suitable for operation on the highways, including an overweight or oversize vehicle operated on the highway under permit and a vehicle exempt from vehicle registration under the Vehicle Code, except vehicles used exclusively upon stationary rails or tracks.

Credits

Note: Authority cited: Section 9251, Revenue and Taxation Code. Reference: Section 8603, Revenue and Taxation Code.

History

  1. New section filed 11-17-48; designated effective 1-1-49 (Register 14, No. 6).

  2. Amendment filed 1-17-56; effective thirtieth day thereafter (Register 56, No. 2).

  3. Amendment filed 9-12-66; effective thirtieth day thereafter (Register 66, No. 31).

  4. Amendment filed 12-9-68; effective thirtieth day thereafter (Register 68, No. 47).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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