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49 U.S.C. § 31705 — Fuel use tax

Federal law — U.S. Code and appendices · legal_authorities

49 U.S.C. § 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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Source location: Title 49, Chapter 317, § 31705; chapter-317-participation-in-international-registration-plan-and-international-fuel-tax-agreement.md

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Federal law — U.S. Code and appendices · legal_authorities

11 U.S.C. § 501 — Filing of proofs of claims or interests

**(a)** A creditor or an indenture trustee may file a proof of claim. An equity security holder may file a proof of interest. **(b)** If a creditor does not timely file a proof of such creditor’s claim, an entity that is liable to such creditor with the debtor, or that has secured such creditor, may file a proof of such claim. **(c)** If a creditor does not timely file a proof of such creditor’s claim, the debtor or the trustee may file a proof of such claim. **(d)** A claim of a kind specified in section 502(e)(2), 502(f), 502(g), 502(h) or 502(i) of this title may be filed under subsection (a), (b), or (c) of this section the same as if such claim were a claim against the debtor and had arisen before the date of the filing of the petition. **(e)** A claim arising from the liability of a debtor for fuel use tax assessed consistent with the requirements of [section 31705 of title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section31705&num=0&edition=prelim) may be filed by the base jurisdiction designated pursuant to the International Fuel Tax Agreement (as defined in [section 31701 of title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section31701&num=0&edition=prelim)) and, if so filed, shall be allowed as a single claim.

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Federal law — U.S. Code and appendices · legal_authorities

49 U.S.C. § 31705 — Fuel use tax

Page 924 TITLE 49—TRANSPORTATION [§§ 31702, 31703 ‘‘qualified motor vehicle’’ under the Agree- ment. (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 ve- hicle 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 car- riers 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.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 31701 .......... 49:11506 (note). Dec. 18, 1991, Pub. L. 102–240, § 4008(k), 105 Stat. 2155. Statutory Notes and Related Subsidiaries OPERATION OF TRAILERS Pub. L. 105–277, div. C, title I, § 109, Oct. 21, 1998, 112 Stat. 2681–586, provided that: ‘‘(a) REGISTRATION OF TRAILERS.—A State that re- quires annual registration of container chassis and the apportionment of fees for such registrations in accord- ance with the International Registration Plan (as de- fined under section 31701 of title 49, United States Code) shall not limit the operation, or require the registra- tion, in the State of a container chassis (or impose fines or penalties on the operation of a container chas- sis for being operated in the State witho

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