Revenue and Taxation Code § 7319
‹ § 7318§ 7320 ›Open in browserleginfo ↗7319.
“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.)