Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8101.7 — Refunds on Certain Sales
Cal. Rev. & Tax. Code § 8101.7
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 8101.7 — Refunds on Certain Sales is in force in the current edition of the Code, and nothing recorded condemns it.
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.