49 U.S.C. § 31705 — Fuel use tax
submitted 32 years ago by Pub. L. 103-272 to r/title-49-TRANSPORTATION · 258 words · no verdicts yet
After September 30, 1996, State fuel-use-tax reporting and payment rules must conform to the International Fuel Tax Agreement, subject to timing rules for later amendments and an exception for the Regional Agreement.
(a) Reporting. After September 30, 1996, a State may require fuel-use-tax reports or forms only if they conform to the International Fuel Tax Agreement. (b) Payment. A State may require payment only if its law conforms to that Agreement’s single-base-State collection and proportional sharing among States where the vehicle operates. (c) If the Agreement changes, a nonparticipating State need not conform to the change until a reasonable time has passed, but not before the later applicable 365-day period: the period beginning when participating States must comply, or the period beginning when the relevant State office receives written notice from the Secretary. (d) This section does not apply to a State that participated in the Regional Fuel Tax Agreement on January 1, 1991, and continues participating.
After September 30, 1996, a State may establish, maintain, or enforce a law or regulation that has a fuel use tax reporting requirement (including any tax reporting form) only if the requirement conforms with the International Fuel Tax Agreement.
After September 30, 1996, a State may establish, maintain, or enforce a law or regulation that provides for the payment of a fuel use tax only if the law or regulation conforms with the International Fuel Tax Agreement as it applies to collection of a fuel use tax by a single base State and proportional sharing of fuel use taxes charged among the States where a commercial motor vehicle is operated.
If the International Fuel Tax Agreement is amended, a State not participating in the Agreement when the amendment is made is not subject to the conformity requirements of subsections (a) and (b) of this section in regard to the amendment until after a reasonable time, but not earlier than the expiration of—
the 365-day period beginning on the first day that States participating in the Agreement are required to comply with the amendment; or
the 365-day period beginning on the day the relevant office of the State receives written notice of the amendment from the Secretary of Transportation.
This section does not apply to a State that was participating in the Regional Fuel Tax Agreement on January 1, 1991, and that continues to participate in that Agreement after that date.
Source credit: (Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1032.)
- 1994Enacted · Pub. L. 103-272 · 108 Stat. 1032
A history note hasn’t been published yet. The record shows enactment by Pub. L. 103-272 on 1994-07-05.
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