REFUNDS OF GASOLINE TAX TO STATE AGENCIES - 8745-1-FEB-1983

(Revised: 02/1983)

(Section renumbered to 8297 10/2020)

Sections 8101/8107 of the Revenue and Taxation Code provide for refunds of the State motor vehicle fuel tax to purchasers who use such fuel for certain nonhighway purposes. Refunds are at the rate of seven cents per gallon through December 1982 and nine cents per gallon of fuel purchased January 1, 1983 or later, except with respect to aircraft where the refunds are at the rate of five cents per gallon. "Motor vehicle fuel" includes gasoline or similar inflammable liquid which is used in an explosion type of engine, but does not include diesel, kerosene, or liquified petroleum gas.

Gasoline tax refunds will be claimed when substantial quantities of fuel are used in equipment (except boats) of the following two categories:

1. Equipment not required to be licensed for highway use by the Department of Motor Vehicles such as tractors, aircraft, lawnmowers, farming equipment, etc., and engines used for pumping, air compressing, auxiliary power units, etc.
2. Equipment licensed for highway use but which is substantially used off the highway such as dump trucks, fire trucks, pickups, etc. Records and documents needed to support refund claims on fuel for motor vehicles which are used both on and off the highway and which is purchased from vendors' pumps may make such claims uneconomical.