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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 1 - General Provisions and Definitions
Section 8621.
Universal Citation:
CA Rev & Tax Code § 8621 (2025)
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8621. “Recreational vehicle” means a vehicle such as a motor home, pickup truck with attached camper, and bus when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
(Added by Stats. 1995, Ch. 555, Sec. 18. Effective January 1, 1996.)
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