Cal. RTC § 9407
This is the official text of Cal. RTC § 9407, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in California?
Find a California lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.