DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 3.5. Vehicles, Vessels and Aircraft 6271-6294›ARTICLE 1. Definitions 6271-6277

§ 6272

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code.

(Amended by Stats. 1971, Ch. 1816.)

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California Revenue and Taxation Code

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