U.S. Code » Title 49 » Subtitle SUBTITLE VI— MOTOR VEHICLE AND DRIVER PROGRAMS › Part PART B— COMMERCIAL › Chapter CHAPTER 317— PARTICIPATION IN INTERNATIONAL REGISTRATION PLAN AND INTERNATIONAL FUEL TAX AGREEMENT

49 U.S.C. § 31705

Fuel use tax

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(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.

Notes of Decisions
Cited in 5 cases, 2001–2012 · leading case: May Trucking Co. v. Oregon Dep't of Transp., 388 F.3d 1261 (9th Cir. 2004).
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May Trucking Co. v. Oregon Dep't of Transp., 388 F.3d 1261 (9th Cir. 2004). “49 U.S.C. § 31705 . Thus, federal law mandates participation in IFTA for all states that impose a fuel tax.”
Hi-Way Dispatch, Inc. v. Indiana Dep't of State Revenue, 756 N.E.2d 587 (Ind. T.C. 2001). “" 49 U.S.C. § 31705 (2000). See also id., § 31701(6) (defining "State" as the "48 contiguous States and the District of Columbia").”
S. Pines Trucking v. Commonwealth, 42 A.3d 1222 (Pa. Commw. Ct. 2012). “Membership in IFTA was required by 49 U.S.C. § 31705 . 3 .The Department credited $66,077.”
Senex Explosives, Inc. v. Commonwealth, 58 A.3d 131 (Pa. Commw. Ct. 2012). “Membership in IFTA was required by 49 U.S.C. § 31705 . . This Court is entitled to the broadest scope of review when considering the propriety of an order of the Board of Finance and Revenue because, although we hear such cases in our appellate jurisdiction, we function…”
May Trucking Co. v. Dep't of Transp., 126 P.3d 695 (Or. Ct. App. 2006). · cites it 2× “49 USC § 31705 (1994). ODOT has the authority to enter into an international fuel tax agreement under ORS 825.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.