Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Motor Vehicle Fuel Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS.

Article 1. Refunds on Certain Sales

Section 8101.7

8101.7. Refund; vessel. 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.

History.—Added by Stats. 1968, p. 1038, in effect November 13, 1968. Stats. 1969, p. 131, in effect November 10, 1969, substituted "sales" for "rates" in the third paragraph. Stats. 1971, p. 2790, operative July 1, 1972, rearranged wording and deleted last sentence declaring legislative intent.

Note.—Stats. 1968, p. 1038, in effect November 13, 1968, provides that "The provisions of this act shall apply to fuel purchased after 12:01 a.m. of the day on which this act becomes effective."