Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 5. VEHICLE LICENSE FEE [10701 - 11053]

  ( Part 5 added by Stats. 1941, Ch. 40. )
  

CHAPTER 1. General Provisions and Definitions [10701 - 10706]
  ( Chapter 1 added by Stats. 1941, Ch. 40. )

  
10704.  

“Horseless carriage” means any vehicle within the provisions of Section 5004 of the Vehicle Code.

(Added by Stats. 1971, Ch. 1437.)