Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 1. General Provisions and Definitions.
Section 60016
60016. "Highway." "Highway" includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular travel.