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California · Through 2026-09-13

RTC § 9425

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 3.5. FUEL TAX AGREEMENTS [9401. - 9433.]
  4. CHAPTER 2. The International Fuel Tax Agreement [9405. - 9433.]
  5. ARTICLE 4. Administration [9425. - 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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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