{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8101.5","citation":"Rev. & Tax. Code, § 8101.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 1. Refunds on Certain Sales [8101. - 8109.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-1"}],"history":"Repealed and added by Stats. 1989, Ch. 1027, Sec. 8.   Effective September 29, 1989.   Operative January 1, 1990, by Sec. 9 of Ch. 1027.","effective":"1989-09-29","html":"<p>No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.</p>","text":"No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-8101-5","source":"California Legislative Information bulk export (pubinfo)"}