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

9425.
  

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.)

RTCRevenue and Taxation Code - RTC4