Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 2 The International Fuel Tax Agreement.1
Article 4. Administration
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.