California Codes > Streets and Highways Code > Division 2 > Chapter 7 – Highway Taxes
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Terms Used In California Codes > Streets and Highways Code > Division 2 > Chapter 7 - Highway Taxes
- City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
- County: includes "city and county. See California Streets and Highways Code 14
- department: refer to the Director and Department of Finance, respectively, unless the context otherwise requires. See California Government Code 13001
- highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
- maintenance: includes any of the following:
California Streets and Highways Code 27