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DIVISION 2. OTHER TAXES 6001-60709›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 1. General Provisions and Definitions 7301-7345

§ 7319

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

“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.

(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

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California Revenue and Taxation Code

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