The route begins at SR 89 in Tahoe City and heads eastward.

SR 28 is part of the California Freeway and Expressway System,[2] but is not part of the National Highway System,[3] a network of highways that are considered essential to the country's economy, defense, and mobility by the Federal Highway Administration.

[4] SR 28 is eligible for the State Scenic Highway System,[5] but it is not officially designated as a scenic highway by the California Department of Transportation.

[6] Except where prefixed with a letter, postmiles were measured on the road as it was in 1964, based on the alignment that existed at the time, and do not necessarily reflect current mileage.

[1] Segments that remain unconstructed or have been relinquished to local control may be omitted.