{"data":{"id":"us-ca/rtc-9425","jurisdiction":"us-ca","citation":"RTC § 9425","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 3.5. FUEL TAX AGREEMENTS [9401. - 9433.]","CHAPTER 2. The International Fuel Tax Agreement [9405. - 9433.]","ARTICLE 4. Administration [9425. - 9425.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ea08623fbf98e78e1f69e0c394af84e5ab5ba67207b0df83fd2d85a5676b5778","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-9420","next":"us-ca/rtc-9430"},"notice":"GroundRules: Original legal text. Not legal advice."}