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Business Taxes Law Guide – Revision 2022
 

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.