SECTIONS 9405-9407 - California Statutes

REVENUE AND TAXATION CODE

SECTION 9405-9407

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 Tax Law (Part 31 (commencing with Section
60001)). Whenever the Use Fuel Tax Law or the Diesel Fuel Tax Law is
inconsistent with the IFTA or this chapter, the IFTA or this chapter
shall prevail except where prohibited by the California Constitution
or United States Constitution.

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 audit procedures.
(4) Establish procedures for the exchange of information.
(5) Identify interstate motor carriers.
(6) Define motor vehicles and fuels subject to the provisions of
the agreement.
(7) Determine bond requirements.
(8) Specify reporting requirements, due dates of returns, interest
and penalty rates, and provisions for failure to file returns.
(9) Specify methods for collection of taxes, interest, and
penalties.
(10) Determine methods for the distribution of taxes and interest
collected or assessed to the appropriate jurisdictions.
(11) Deny, suspend, or cancel benefits under the agreement to any
interstate motor carrier who violates the provisions of the
agreement.
(b) The board may adopt regulations to administer the provisions
of this chapter.