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Business Taxes Law Guide—Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 7. Overpayments and Refunds.

Article 1. Refunds on Certain Sales

Section 8107


8107. No refund on losses. No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.