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Cal. Rev. & Tax. Code § 8605

General Provisions and Definitions

Known as the Use Fuel Tax Law

The act spans §§ 8601–8621 (17 sections).

Amended by Stats. 1957, Ch. 1051.

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

A private road is not a highway for the purposes of this part unless it has been dedicated and accepted by the proper public authorities as a public highway. The mere use of a private road by one or more members of the public, with or without the consent of the owner, does not make it a highway.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.