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DIVISION 2. OTHER TAXES 6001-60709›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 7. Overpayments and Refunds 8101-8191›ARTICLE 1. Refunds on Certain Sales 8101-8109

§ 8101.7

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state, except any tax which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel operated by its owner on waters located on private property owned or controlled by him.

(Amended by Stats. 1971, Ch. 1400.)

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California Revenue and Taxation Code

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