Cal. Revenue and Taxation Code - RTC § 9410. Section 9410.
“Contractor” includes a subcontractor.
ARTICLE 2. Definitions [9410. - 9411.]
Cal. Revenue and Taxation Code - RTC 2.
in effectCal. Revenue and Taxation Code - RTC § 9411. Section 9411.
“IFTA” means the International Fuel Tax Agreement. The International Fuel Tax Agreement consists of the Articles of Agreement, the Procedures Manual, the Audit Manual, as amended from time to time.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026