{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8101.7","citation":"Rev. & Tax. Code, § 8101.7","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":"Amended by Stats. 1971, Ch. 1400.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-8101-7","source":"California Legislative Information bulk export (pubinfo)"}