California Statutes
§ 8101.7. — 8101.7. (Amended by Stats. 1971, Ch. 1400.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 2. PART 2. MOTOR VEHICLE FUEL TAX LAW·Ch. 7. CHAPTER 7. Overpayments and Refunds·Art. 1. ARTICLE 1. Refunds on Certain Sales
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.
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California § 8101.7. (8101.7. (Amended by Stats. 1971, Ch. 1400.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1971, Ch. 1400.