
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC31705]

 
                        TITLE 49--TRANSPORTATION
 
             SUBTITLE VI--MOTOR VEHICLE AND DRIVER PROGRAMS
 
                           PART B--COMMERCIAL
 
   CHAPTER 317--PARTICIPATION IN INTERNATIONAL REGISTRATION PLAN AND 
                    INTERNATIONAL FUEL TAX AGREEMENT
 
Sec. 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, Sec. 1(e), July 5, 1994, 108 Stat. 1032.)

                                          Historical and Revision Notes
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           Revised  Section                    Source (U.S. Code)              
 Source (Statutes at Large)
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31705.................................  49:11506 (note).                 Dec. 1
8, 1991, Pub. L. 102-240, Sec.
                                                                          4008(
g), 105 Stat. 2154.
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    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.

                  Section Referred to in Other Sections

    This section is referred to in sections 31706, 31707 of this title.
