Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Use Fuel Tax Regulations

Title 18 of the California Code of Regulations

Article 1. General Provisions and Definitions

Regulation 1302

Regulation 1302. Motor Vehicle.

Reference: Section 8603, Revenue and Taxation Code.

Motor vehicle includes every self-propelled vehicle operated or suitable for operation on the highways, including an overweight or oversize vehicle operated on the highway under permit and a vehicle exempt from vehicle registration under the Vehicle Code, except vehicles used exclusively upon stationary rails or tracks.

History—Effective January 1, 1949.

Amended February 16, 1956.

Amended effective October 12, 1966.

Amended December 5, 1968, effective January 8, 1969.