Section 9425.

Cal. Revenue and Taxation Code - RTC § 9425.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 8651.
referencesCal. Revenue and Taxation Code - RTC § 9151.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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