{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9425","citation":"Rev. & Tax. Code, § 9425","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 3.5. FUEL TAX AGREEMENTS [9401. - 9433.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3.5"},{"name":"CHAPTER 2. The International Fuel Tax Agreement [9405. - 9433.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3.5/chapter-2"},{"name":"ARTICLE 4. Administration [9425. - 9425.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3.5/chapter-2/article-4"}],"history":"Added by Stats. 1995, Ch. 555, Sec. 38.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>The exemptions in Chapter 2 (commencing with Section <a href=\"/rtc/8651\">8651</a>) 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 <a href=\"/rtc/9151\">9151</a>) of Part 3.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-9425","source":"California Legislative Information bulk export (pubinfo)"}