California Revenue and Taxation Code Section 7325

CA Rev & Tax Code § 7325 (2017)  

“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.

(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