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.
(Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.)
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