Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT *
Article 1. Definitions
Section 6272
6272. "Vehicle." "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.
History.—Stats. 1971, p. 3923, in effect December 23, 1971, operative July 1, 1972, added, "and shall include offhighway motor vehicles subject to identification under Division 16.5 (commencing with section 38000) of the Vehicle Code."
* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.