Revenue and Taxation Code section 8101.7

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.

Source: Section 8101.7, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8101.­7.­ (updated Jan. 1, 1971; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 8101.7's source at ca​.gov