Title 49 — Transportation
Part B · Chapter 317 — Participation in International Registration Plan and International Fuel Tax Agreement
§ 31705. Fuel use tax
Statutory text
Reporting Requirements.—
After , 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.
Payment.—
After , 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.
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—
the 365-day period beginning on the first day that States participating in the Agreement are required to comply with the amendment; or
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.
Nonapplication.—
This section does not apply to a State that was participating in the Regional Fuel Tax Agreement on , and that continues to participate in that Agreement after that date.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 103–272 § 1(e) · 108 Stat. 745
Enacted · 49 U.S.C. § 31705
(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1032.)
Source evidence
Code source credit
(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1032.)Enacted provision · exact public law section
Section 1. subtitles ii, ii, and v-x of title 49, united states code (a) Certain general and permanent laws of the 49 USC prec. 101 note. United States, related to transportation, are revised, codified, and enacted by subsections (c)–(e) of this section without substantive change as subtitles II, III, and V–X of title 49, United States Code, “Transportation”. Those laws may be cited as “49 U.S.C. ________”. (b) Title 49, United States Code, is amended by striking the table of subtitles at the beginning of the title and substituting the following new table of subtitles: “Subtitle “I. DEPARTMENT OF TRANSPORTATION “II. OTHER GOVERNMENT AGENCIES “III. GENERAL AND INTERMODAL PROGRAMS “IV. INTERSTATE COMMERCE “V. RAIL PROGRAMS “VI. MOTOR VEHICLE AND DRIVER PROGRAMS “VII. AVIATION PROGRAMS “VIII. PIPELINES “IX. COMMERCIAL SPACE TRANSPORTATION “X. MISCELLANEOUS (c) Title 49, United States Code, is amended by striking subtitle II, except that chapter 31 (comprising sections 3101–3104) of subtitle II is redesignated and restated as chapter 315 (comprising sections 31501–31504) of subtitle VI of title 49, as enacted by subsection (e) of this section. (d) Title 49, United States Code, is amended by adding the following immediately after subtitle I:
1 of 1 references resolved to an enrolled provision
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| RevisedSection | 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.