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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT *

Article 1. Definitions

Section 6272


6272. "Vehicle." "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.

History—Stats. 1971, p. 3923, in effect December 23, 1971, operative July 1, 1972, added, "and shall include offhighway motor vehicles subject to identification under Division 16.5 (commencing with section 38000) of the Vehicle Code."


* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.