Collapse to view only § 31705. Fuel use tax
- § 31701. Definitions
- [§§ 31702, 31703. Repealed.
- § 31704. Vehicle registration
- § 31705. Fuel use tax
- § 31706. Enforcement
- § 31707. Limitations on statutory construction
- [§ 31708. Repealed.
§ 31701. DefinitionsIn this chapter—
(1) “commercial motor vehicle”, with respect to—
(A) the International Registration Plan, has the same meaning given the term “apportionable vehicle” under the Plan; and
(B) the International Fuel Tax Agreement, has the same meaning given the term “qualified motor vehicle” under the Agreement.
(2) “fuel use tax” means a tax imposed on or measured by the consumption of fuel in a motor vehicle.
(3) “International Fuel Tax Agreement” means the interstate agreement on collecting and distributing fuel use taxes paid by motor carriers, developed under the auspices of the National Governors’ Association.
(4) “International Registration Plan” means the interstate agreement on apportioning vehicle registration fees paid by motor carriers, developed by the American Association of Motor Vehicle Administrators.
(5) “Regional Fuel Tax Agreement” means the interstate agreement on collecting and distributing fuel use taxes paid by motor carriers in the States of Maine, Vermont, and New Hampshire.
(6) “State” means the 48 contiguous States and the District of Columbia.
(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1031.)
[§§ 31702, 31703. Repealed. Pub. L. 105–178, title IV, § 4013, June 9, 1998, 112 Stat. 409]
§ 31704. Vehicle registration
After September 30, 1996, a State that is not participating in the International Registration Plan may not establish, maintain, or enforce a commercial motor vehicle registration law, regulation, or agreement that limits the operation in that State of a commercial motor vehicle that is not registered under the laws of the State, if the vehicle is registered under the laws of a State participating in the Plan.
(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1032.)
§ 31705. Fuel use tax
(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.
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§ 31706. Enforcement
(a)Civil Actions.—On request of the Secretary of Transportation, the Attorney General may bring a civil action in a court of competent jurisdiction to enforce compliance with sections 31704 and 31705 of this title.
(b)Venue.—An action under this section may be brought only in the State in which an order is required to enforce compliance.
(c)Relief.—Subject to section 1341 of title 28, the court, on a proper showing—
(1) shall issue a temporary restraining order or a preliminary or permanent injunction; and
(2) may require by the injunction that the State or any person comply with sections 31704 and 31705 of this title.
(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1033.)
§ 31707. Limitations on statutory construction
Sections 31704 and 31705 of this title do not limit the amount of money a State may charge for registration of a commercial motor vehicle or the amount of any fuel use tax a State may impose.
(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1033.)
[§ 31708. Repealed. Pub. L. 105–178, title IV, § 4013, June 9, 1998, 112 Stat. 409]