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Business Taxes Law Guide – Revision 2022
 

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 8101.5


8101.5. Refund; aircraft. [Repealed by Stats. 1989, Ch. 1027, effective September 29, 1989, operative January 1, 1990.]


8101.5. No refund; aircraft. No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.

History—Added by Stats. 1989, Ch. 1027, in effect September 29, 1989, operative January 1, 1990.