Section 8101.5.

Cal. Revenue and Taxation Code - RTC § 8101.5.
in effect
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No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 8101.5. — Section 8101.5 | Revenue and Taxation Code - RTC | Corpus