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

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.