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Business Taxes Law Guide – Revision 2019
 

Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7319


7319. "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.


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.