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 4. Administration [9425- 9425.]
( Article 4 added by Stats. 1995, Ch. 555, Sec. 38. )
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.)