California Revenue and Taxation Code

§ 9407

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 9407 Effective Oct 4, 2005Div. 2 · Part 3.5 · Ch. 2 · Art. 1

(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.

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Legislative history

Amended by Stats. 2005, Ch. 519, Sec. 5. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.