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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.