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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 8106.5


8106.5. Credit in lieu of refund; exported fuel. [Repealed by Stats. 2006, Ch. 364 (AB 3076), operative January 1, 2007.]