California § 8101.7. 8101.7. (Amended by Stats. 1971, Ch. 1400.)

California Statutes

§ 8101.7. — 8101.7. (Amended by Stats. 1971, Ch. 1400.)

California § 8101.7.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 8101.7. (8101.7. (Amended by Stats. 1971, Ch. 1400.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 8101.7. (2026).

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.

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