Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Use Fuel Tax Law

CHAPTER 2 THE INTERNATIONAL FUEL TAX AGREEMENT.1

Article 2. Definitions

Section 9411

9411. "IFTA." "IFTA" means the International Fuel Tax Agreement. The International Fuel Tax Agreement consists of the Articles of Agreement, the Procedures Manual, the Audit Manual, as amended from time to time.

History.—Stats. 2005, Ch. 519 (AB 1765), in effect October 4, 2005, but operative January 1, 2006, added the second sentence which provided "The International Fuel Tax Agreement consists of the Articles of Agreement, the Procedures Manual, the Audit Manual, as amended from time to time."

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