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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 Agreement1

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.