CA Rev & Tax Code Section 8605


“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. A private road is not a highway for the purposes of this part unless it has been dedicated and accepted by the proper public authorities as a public highway. The mere use of a private road by one or more members of the public, with or without the consent of the owner, does not make it a highway.
Last Updated

Aug. 19, 2023

§ 8605’s source at ca​.gov