DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 7. Overpayments and Refunds 8101-8191›ARTICLE 1. Refunds on Certain Sales 8101-8109
§ 8101.5
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
(Repealed and added by Stats. 1989, Ch. 1027, Sec. 8. Effective September 29, 1989. Operative January 1, 1990, by Sec. 9 of Ch. 1027.)
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