Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Use Fuel Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
8605. "Highway." "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.
History—Stats. 1957, p. 2286, in effect September 11, 1957, completely reworded first paragraph and added second paragraph.