Section 8101.7 Of Article 1. Refunds On Certain Sales From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 7. >> Article 1.

. 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.