Article 4. Administration of California Revenue And Taxation Code >> Division 2. >> Part 3.5. >> Chapter 2. >> Article 4.

The exemptions in Chapter 2 (commencing with Section 8651) of Part 3 do not apply to IFTA-required returns. However, the exempt use shall be refunded under the refund provisions in Chapter 6 (commencing with Section 9151) of Part 3.