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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 1. General Provisions and Definitions.
Section 8603
8603. "Motor vehicle." As used in this part "motor vehicle" includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.
History—Stats. 1955, p. 738, in effect September 7, 1955, added "As used in this part" and the portion beginning "and further excepting." Stats. 1961, p. 1017, in effect March 31, 1961, and p. 1074, in effect September 15, 1961, identically changed the Vehicle Code reference. Stats. 1968, p. 2296, in effect November 13, 1968, deleted exceptions for farm and construction equipment.
Note.—See Section 8652 exempting from tax fuel used in certain farm and construction equipment.