California Revenue and Taxation Code

§ 8101.7

RTC § 8101.7Div. 2 · Part 2 · Ch. 7 · Art. 1

Statute 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.

Legislative history

Amended by Stats. 1971, Ch. 1400.