Cal. Rev. & Tax. Code § 8101.7
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 8101.7