Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]

  ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. )
  

CHAPTER 7. Overpayments and Refunds [8101 - 8191]

  ( Chapter 7 added by Stats. 1941, Ch. 37. )
  

ARTICLE 1. Refunds on Certain Sales [8101 - 8109]
  ( Article 1 added by Stats. 1941, Ch. 37. )

  
8101.5.  

No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.

(Repealed and added by Stats. 1989, Ch. 1027, Sec. 8. Effective September 29, 1989. Operative January 1, 1990, by Sec. 9 of Ch. 1027.)