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Earlier editions: 2020-112018-11

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

§ 8107

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.

(Added by Stats. 1941, Ch. 37.)

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California Revenue and Taxation Code

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