Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8605 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 8605
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.
Citator
Cal. Rev. & Tax. Code § 8605 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.