2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 3.5 - Vehicles, Vessels and Aircraft
ARTICLE 1 - Definitions
“Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code.
(Amended by Stats. 1971, Ch. 1816.)
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