Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Diesel Fuel Tax Law

CHAPTER 2 THE INTERNATIONAL FUEL TAX AGREEMENT.1

Article 4. Administration

Section 9425

9425. Returns and refunds. 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.

1Added by Stats. 1995, Ch. 555, in effect January 1, 1996.