California Revenue and Taxation Code

§ 8605

RTC § 8605Div. 2 · Part 3 · Ch. 1

Statute text

“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.

Legislative history

Amended by Stats. 1957, Ch. 1051.