DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 1. General Provisions and Definitions 60001-60049.1

§ 60016

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

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California Revenue and Taxation Code

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