DIVISION 2. OTHER TAXES 6001-61050›PART 3.5. FUEL TAX AGREEMENTS 9401-9433›CHAPTER 2. The International Fuel Tax Agreement 9405-9433›ARTICLE 2. Definitions 9410-9411

§ 9411

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“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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California Revenue and Taxation Code

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