§ 8101.7
65 words·~1 min read·
/ca/revenue-and-taxation-code/8101-7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.