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Title 49, TransportationRelease 119-110

§31705 Fuel Use Tax

Title 49 › SUBTITLE VI — MOTOR VEHICLE AND DRIVER PROGRAMS › PART B — COMMERCIAL › CHAPTER 317 — PARTICIPATION IN INTERNATIONAL REGISTRATION PLAN AND INTERNATIONAL FUEL TAX AGREEMENT › § 31705

Last updated Sep 22, 2026|Official source

Summary

After September 30, 1996, a State may only require fuel-use tax reports or forms if those rules follow the International Fuel Tax Agreement. A State may only set rules for paying a fuel-use tax if those rules follow the Agreement’s system for collecting the tax from a single base State and for sharing the tax among the States where a commercial motor vehicle is driven. If the Agreement is changed, a State that was not part of it when the change happened does not have to follow the change right away. The State must wait a reasonable time, but not less than 365 days after either the day participating States must comply or 365 days after the State’s relevant office gets written notice from the Secretary of Transportation. The rule does not apply to a State that was in the Regional Fuel Tax Agreement on January 1, 1991 and stayed in that Agreement.

Full Legal Text

Title 49, §31705

Transportation, Source: USLM XML via OLRC

(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)
(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.

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

Sep 22, 2026

Release point: 119-110