BlackletterCalifornia law

Revenue and Taxation Code § 8101.7

ARTICLE 1. Refunds on Certain Sales

Current as of September 28, 2026Rev. & Tax. Code, § 8101.7Official source ↗Ask about this

Amended by Stats. 1971, Ch. 1400.

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.