DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 1. General Provisions and Definitions 8601-8621

§ 8603

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

As used in this part “motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.

(Amended by Stats. 1968, Ch. 1217.)

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California Revenue and Taxation Code

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