Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.
“Contractor” includes a subcontractor.
Article 2 - Definitions
California Revenue and Taxation Code — §§ 9410-9411
Sections (2)
Amended by Stats. 2005, Ch. 519, Sec. 6. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.
“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.