Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Motor Vehicle Fuel Tax Law
CHAPTER 7. OVERPAYMENTS AND REFUNDS.
Article 1. Refunds on Certain Sales
Section 8101.5
8101.5. Refund; aircraft. [Repealed by Stats. 1989, Ch. 1027, effective September 29, 1989, operative January 1, 1990.]
8101.5. No refund; aircraft. No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
History.—Added by Stats. 1989, Ch. 1027, in effect September 29, 1989, operative January 1, 1990.