{"code":"RTC","codeName":"Revenue and Taxation Code","section":"10704","citation":"Rev. & Tax. Code, § 10704","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 5. VEHICLE LICENSE FEE [10701. - 11053.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5"},{"name":"CHAPTER 1. General Provisions and Definitions [10701. - 10706.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5/chapter-1"}],"history":"Added by Stats. 1971, Ch. 1437.","effective":null,"html":"<p>“Horseless carriage” means any vehicle within the provisions of Section <a href=\"/veh/5004\">5004</a> of the Vehicle Code.</p>","text":"“Horseless carriage” means any vehicle within the provisions of Section 5004 of the Vehicle Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-10704","source":"California Legislative Information bulk export (pubinfo)"}