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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

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

Source: Supplied 2024 U.S. Code historical extraction · 49 U.S.C. § 31705

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Source file: Laws/federal/codes/united-states-code-2024/title-49/section-31705-fuel-use-tax--6beac3f5ef.md
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Source location: USCODE-2024-title49-subtitleVI-partB-chap317-sec31705.pdf

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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 without a registra- tion issued by the State) if such chassis— ‘‘(1) is registered under the laws of another State; and ‘‘(2) is operating under a trip permit issued by the State. ‘‘(b) LIMITATION ON REGISTRATION OF TRAILERS.—A State described in subsection (a) may not deny the use of trip permits for the operation in the State of a con- tainer chassis that is registered under the laws of an- other State. ‘‘(c) SAFETY REGULATION.—This section shall apply to registration requirements only and shall not affect the ability of the State to regulate for safety. ‘‘(d) PENALTIES.—No State described in subsection (a), political subdivision of such a State, or person may impose or collect any fee, penalty, fine, or other form of damages which is based in whole or in part upon the nonpayment of a State registration fee (including re- lated weight and licensing fees assessed as part of reg- istration) attributable to a container chassis operated in the State (and registered in another State) before the date of enactment of this Act [Oct. 21, 1998], unless it is shown by the State, political subdivision, or per- son that such container chassis was not operated in the State under a trip permit issued by the State. ‘‘(e) CONTAINER CHASSIS DEFINED.—In this section, the term ‘container chassis’ means a trailer, semi-trailer, or auxiliary axle used exclusively for the transpor- tation of ocean shipping containers.’’ [§§ 31702, 31703. Repealed. Pub. L. 105–178, title IV, § 4013, June 9, 1998, 112 Stat. 409] Section 31702, Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1031, related to establishment and purposes of working group of State and local government officials to propose procedures to resolve disputes among States participating in the International Registration Plan and in the International Fuel Tax Agreement. Section 31703, Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1032, related to grants to States and appropriate persons to facilitate participation in the International Registration Plan and in the International Fuel Tax Agreement. § 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, reg- ulation, 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.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 31704 .......... 49:11506 (note). Dec. 18, 1991, Pub. L. 102–240, § 4008(f), 105 Stat. 2154. The words ‘‘a State that is not participating in the International Registration Plan may not’’ are sub- stituted for ‘‘no State (other than a State which is par- ticipating in the International Registration Plan) shall’’ for consistency in the revised title and to elimi- nate unnecessary words. § 31705. Fuel use tax (a) REPORTING REQUIREMENTS.—After Sep- tember 30, 1996, a State may establish, maintain, or enforce a law or regulation that has a fuel use tax reporting requirement (including any tax re- porting 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 con- forms with the International Fuel Tax Agree- ment 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 partici- pating in the Agreement when the amendment is made is not subject to the conformity require- ments of subsections (a) and (b) of this section in regard to the amendment until after a reason- able time, but not earlier than the expiration of— (1) the 365-day period beginning on the first day that States participating in the Agree- ment are required to comply with the amend- ment; or (2) the 365-day period beginning on the day the relevant office of the State receives writ- ten notice of the amendment from the Sec- retary of Transportation. Page 925 TITLE 49—TRANSPORTATION § 32101 (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. (Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1032.) HISTORICAL AND REVISION NOTES Revised Section 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 sub- stituted for ‘‘with respect to’’ for clarity. In subsection (c), before clause (1), the words ‘‘a State not participating in the Agreement when the amend- ment is made is not subject to the conformity require- ments of subsections (a) and (b) of this section in re- gard to the amendment’’ are substituted for ‘‘con- formity 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. § 31706. Enforcement (a) CIVIL ACTIONS.—On request of the Sec- retary 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.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 31706 .......... 49:11506 (note). Dec. 18, 1991, Pub. L. 102–240, § 4008(h), 105 Stat. 2155. In subsection (a), the words ‘‘bring a civil action . . . to enforce compliance’’ are substituted for ‘‘commence . . . a civil action for such injunctive relief as may be appropriate to ensure compliance’’ for consistency in the revised title and to eliminate unnecessary words. In subsection (b), the words ‘‘an order is required to enforce compliance’’ are substituted for ‘‘relief is re- quired to ensure such compliance’’ for consistency in the revised title. § 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.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 31707 .......... 49:11506 (note). Dec. 18, 1991, Pub. L. 102–240, § 4008(i), 105 Stat. 2155. [§ 31708. Repealed. Pub. L. 105–178, title IV, § 4013, June 9, 1998, 112 Stat. 409] Section, Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1033, related to authorization of appropriations for working group under section 31702 of this title and for grants under section 31703 of this title. PART C—INFORMATION, STANDARDS, AND REQUIREMENTS CHAPTER 321—GENERAL Sec. 32101. Definitions. 32102. Authorization of appropriations. § 32101. Definitions In this part (except chapter 329 and except as provided in section 33101)— (1) ‘‘bumper standard’’ means a minimum performance standard that substantially re- duces— (A) the damage to the front or rear end of a passenger motor vehicle from a low-speed collision (including a collision with a fixed barrier) or from towing the vehicle; or (B) the cost of repairing the damage. (2) ‘‘insurer’’ means a person in the business of issuing, or reinsuring any part of, a pas- senger motor vehicle insurance policy. (3) ‘‘interstate commerce’’ means commerce between a place in a State and— (A) a place in another State; or (B) another place in the same State through another State. (4) ‘‘make’’, when describing a passenger motor vehicle, means the trade name of the manufacturer of the vehicle. (5) ‘‘manufacturer’’ means a person— (A) manufacturing or assembling pas- senger motor vehicles or passenger motor vehicle equipment; or (B) importing motor vehicles or motor ve- hicle equipment for resale. (6) ‘‘model’’, when describing a passenger motor vehicle, means a category of passenger motor vehicles based on the size, style, and type of a make of vehicle. (7) ‘‘motor vehicle’’ means a vehicle driven or drawn by mechanical power and manufac- tured primarily for use on public streets, roads, and highways, but does not include a vehicle operated only on a rail line. (8) ‘‘motor vehicle accident’’ means an acci- dent resulting from the maintenance or oper- ation of a passenger motor vehicle or pas- senger motor vehicle equipment. (9) ‘‘multipurpose passenger vehicle’’ means a passenger motor vehicle constructed on a truck chassis or with special features for occa- sional off-road operation. (10) ‘‘passenger motor vehicle’’ means a motor vehicle with motive power designed to

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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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