{"data":{"id":"us-ca/rtc-8101.7","jurisdiction":"us-ca","citation":"RTC § 8101.7","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","ARTICLE 1. Refunds on Certain Sales [8101. - 8109.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e62c5ed36f7eca5c5c73d0b256650a7269e5a414644b77a4c366006b388d3ccc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8101.6","next":"us-ca/rtc-8102"},"notice":"GroundRules: Original legal text. Not legal advice."}