Revenue and Taxation 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.

Source: Section 8605, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8605.­ (updated Jan. 1, 1957; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 8605's source at ca​.gov