FEDERAL · 49 U.S.C. · Chapter 317
Fuel use tax
Current through Pub. L. 119-102
Title 49 — Transportation·Ch. 317 — PARTICIPATION IN INTERNATIONAL REGISTRATION PLAN AND INTERNATIONAL FUEL TAX AGREEMENT
(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
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49 U.S.C. § 31705 (Fuel use tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
May Trucking Company v. Oregon Department of Transportation
388 F.3d 1261 (Ninth Circuit, 2004)
Hi-Way Dispatch, Inc. v. Indiana Department of State Revenue
756 N.E.2d 587 (Indiana Tax Court, 2001)
Southern Pines Trucking v. Commonwealth
42 A.3d 1222 (Commonwealth Court of Pennsylvania, 2012)
Senex Explosives, Inc. v. Commonwealth
58 A.3d 131 (Commonwealth Court of Pennsylvania, 2012)
May Trucking Co. v. Department of Transportation
126 P.3d 695 (Court of Appeals of Oregon, 2006)
Source Credit
History
(Pub. L. 103–272, §1(e), July 5, 1994, 108 Stat. 1032.)
Editorial Notes
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.
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.