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California · Through 2026-09-13

RTC § 8605

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 3. USE FUEL TAX [8601. - 9355.]
  4. CHAPTER 1. General Provisions and Definitions [8601. - 8621.]

“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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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