{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6272","citation":"Rev. & Tax. Code, § 6272","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5"},{"name":"ARTICLE 1. Definitions [6271. - 6277.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3.5/article-1"}],"history":"Amended by Stats. 1971, Ch. 1816.","effective":null,"html":"<p>“Vehicle” is as defined in Section <a href=\"/veh/670\">670</a> 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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-6272","source":"California Legislative Information bulk export (pubinfo)"}