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Title 49 — TransportationRelease 119-73

§31705 Fuel use tax

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 › § 31705

Last updated Apr 6, 2026|Official source

Summary

After September 30, 1996, states can only require fuel-use tax reporting or set fuel-use tax payment rules if those rules follow the International Fuel Tax Agreement. That includes the Agreement’s system where one base state collects the tax and the money is shared proportionally with the states where a commercial motor vehicle is operated. If the Agreement is amended, a state not in it when the change is made must wait at least 365 days after either the date participating states must comply or the date its office gets written notice from the Secretary of Transportation. States that were in the Regional Fuel Tax Agreement on January 1, 1991, and stayed in it are exempt.

Full Legal Text

Title 49, §31705

Transportation — Source: USLM XML via OLRC

(a)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)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)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)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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 3170549:11506 (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.

Reference

Citations & Metadata

Citation

49 U.S.C. § 31705

Title 49 — Transportation

Last Updated

Apr 6, 2026

Release point: 119-73