{"data":{"id":"us-ca/rtc-6272","jurisdiction":"us-ca","citation":"RTC § 6272","heading":"","body":"“Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]","ARTICLE 1. Definitions [6271. - 6277.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"98cc84798b26519bdf2a2a8aa5bfb52da69670781192946128fa85fa190fbafb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6271","next":"us-ca/rtc-6273"},"notice":"GroundRules: Original legal text. Not legal advice."}