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BTLG Table of Contents > Sales and Use Tax Law > Chapter 3.5 > Section 6272

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3.5. Vehicles, Vessels, and Aircraft *

Article 1. Definitions

Section 6272

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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."

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