California Revenue and Taxation Code ARTICLE 1 - Construction

• Section 9405.
  This chapter shall be administered in conjunction with the IFTA, the Use Fuel Tax Law (Part 3 (commencing with Section 8601)), and the Diesel Fuel...
• Section 9407.
  (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...

Last modified: October 22, 2018