California Revenue and Taxation Code Section 60016

CA Rev & Tax Code § 60016 (2017)  

“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.)

Last modified: October 25, 2018