California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 3.5. FUEL TAX AGREEMENTS |
Chapter 2. The International Fuel Tax Agreement |
ARTICLE 4. Administration |
Section 9425.
Latest version.
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The exemptions in Chapter 2 (commencing with Section 8651) of Part 3 do not apply to IFTA-required returns. However, the exempt use shall be refunded under the refund provisions in Chapter 6 (commencing with Section 9151) of Part 3.
(Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.)