49-U.S.C.-31705
§31705 – Fuel Use Tax
Pathway
Title 49 > Subtitle VI > Part B > Chapter 317 > Section 31705
Details
- Reference: Section 31705
- Legend: §31705 – Fuel Use Tax
- USCode Year: 2013
Provision Content
(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.)
| 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.
U.S. Encyclopedia of Law Coverage
49-U.S.C.-31305 in the Legal Encyclopedia: Transportation
In this entry about 49-U.S.C.-31305, find legal reference material, bibliographies and premiere content related to transportation in the American Encyclopedia of Law, presenting a comprehensive view of the United States transportation-specific issues, written by authorities in the field.
49-U.S.C.-31304 in the Legal Encyclopedia: Transport Programs
In this entry about 49-U.S.C.-31304, find legal reference material, bibliographies and premiere content related to transport programs in the American Encyclopedia of Law, presenting a comprehensive view of the United States transport programs-specific issues, written by authorities in the field.
49-U.S.C.-31317 in the Legal Encyclopedia: Motor Vehicle Programs
In this entry about 49-U.S.C.-31317, find legal reference material, bibliographies and premiere content related to motor vehicle programs in the American Encyclopedia of Law, presenting a comprehensive view of the United States motor vehicle programs-specific issues, written by authorities in the field.
49-U.S.C.-31307 in the Legal Encyclopedia: Motor Vehicle
In this entry about 49-U.S.C.-31307, find legal reference material, bibliographies and premiere content related to motor vehicle in the American Encyclopedia of Law, presenting a comprehensive view of the United States motor vehicle-specific issues, written by authorities in the field.
46-U.S.C.-40302 in the Legal Encyclopedia: Agreements
In this entry about 46-U.S.C.-40302, find legal reference material, bibliographies and premiere content related to agreements in the American Encyclopedia of Law, presenting a comprehensive view of the United States agreements-specific issues, written by authorities in the field.
Leave a Reply