Fuel use tax

  1. Law
  2. USC 49
  3. Transportation
  4. MOTOR VEHICLE AND DRIVER PROGRAMS
  5. COMMERCIAL
  6. PARTICIPATION IN INTERNATIONAL REGISTRATION PLAN AND INTERNATIONAL FUEL TAX AGREEMENT
  7. Fuel use tax

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§31705. Fuel use tax

(a) Reporting Requirements.-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.

(b) Payment.-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.

(c) Limitation.-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-

(1) the 365-day period beginning on the first day that States participating in the Agreement are required to comply with the amendment; or

(2) 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.


(d) Nonapplication.-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.

( Pub. L. 103–272, §1(e), July 5, 1994, 108 Stat. 1032 .)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
31705 49:11506 (note). Dec. 18, 1991, Pub. L. 102–240, §4008(g), 105 Stat. 2154 .

In subsection (b), the words "as it applies to" are substituted for "with respect to" for clarity.

In subsection (c), before clause (1), the words "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" are substituted for "conformity by a State that is not participating in such Agreement when such amendment is made may not be required with respect to such amendment" for clarity.


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