California § 9407 - The IFTA, for the purposes of this chapter, may be used to: (1) Determine the bas

Full text of California Public Contract Code - PCC § 9407 — The IFTA, for the purposes of this chapter, may be used to: (1) Determine the bas, with citation guidance and answers to common questions.

§ 9407. The IFTA, for the purposes of this chapter, may be used to: (1) Determine the bas

(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.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 9407

What does Public Contract Code - PCC § 9407 cover?

Section 9407 ("The IFTA, for the purposes of this chapter, may be used to: (1) Determine the bas") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 9407?

A common citation format is "Public Contract Code - PCC § 9407" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 9407 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.