Rev. & Tax. Code, § 9425 · Article 4. Administration

Rev. & Tax. Code, § 9425

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.

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&sectionNum=9425.
Text hash: sha256 ea08623fbf98e78e1f69e0c394af84e5ab5ba67207b0df83fd2d85a5676b5778
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Revenue and Taxation Code

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