Section 8605.

Cal. Revenue and Taxation Code - RTC § 8605.
in effect
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“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: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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