Rev. & Tax. Code, § 9407 · Article 1. Construction
Rev. & Tax. Code, § 9407
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The IFTA, for the purposes of this chapter, may be used to:
(1) Determine the base state jurisdiction for motor carriers engaged in interstate commerce.
(2) Impose recordkeeping requirements.
(3) Specify audit procedures.
(4) Establish procedures for the exchange of information.
(5) Identify interstate motor carriers.
(6) Define motor vehicles and fuels subject to the provisions of the agreement.
(7) Determine bond requirements.
(8) Specify reporting requirements, due dates of returns, interest and penalty rates, and provisions for failure to file returns.
(9) Specify methods for collection of taxes, interest, and penalties.
(10) Determine methods for the distribution of taxes and interest collected or assessed to the appropriate jurisdictions.
(11) Deny, suspend, or cancel benefits under the agreement to any interstate motor carrier who violates the provisions of the agreement.
(b) The board may adopt regulations to administer the provisions of this chapter.
Notes and commentary — not statutory text
History
Amended by Stats. 2005, Ch. 519, Sec. 5. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=9407.
- Text hash
- sha256 5daa939fb45f012c921568f144ee868432d321e2dc0aad1df87f4c4fed99c75f
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.