Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433]

  ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. )

CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433]

  ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. )

ARTICLE 2. Definitions [9410 - 9411]
  ( Article 2 added by Stats. 1995, Ch. 555, Sec. 38. )

9410.
  

“Contractor” includes a subcontractor.

(Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.)

9411.
  

“IFTA” means the International Fuel Tax Agreement. The International Fuel Tax Agreement consists of the Articles of Agreement, the Procedures Manual, the Audit Manual, as amended from time to time.

(Amended by Stats. 2005, Ch. 519, Sec. 6. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)

RTCRevenue and Taxation Code - RTC2