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BTLG Table of Contents > Use Fuel Tax Law > Part 3.5 Fuel Tax Agreements > Chapter 2 > Section 9425

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 2 The International Fuel Tax Agreement.1

Article 4. Administration

Section 9425

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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.

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