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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3.5 - FUEL TAX AGREEMENTS
CHAPTER 2 - The International Fuel Tax Agreement
ARTICLE 2 - Definitions
Section 9411.
Universal Citation: CA Rev & Tax Code § 9411 (2017)
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.
(Amended by Stats. 2005, Ch. 519, Sec. 6. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
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