California Revenue and Taxation Code Section 7319

CA Rev & Tax Code § 7319 (2017)  

“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.)

Last modified: October 25, 2018