California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 9425
Official textleginfo.legislature.ca.govlast amended
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.
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