Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Use Fuel Tax Regulations
Title 18 of the California Code of Regulations
Article 1. General Provisions and Definitions
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.