As Amended
SEC. 27-61-20. Motor fuel tax agreements with other states.
The commission, in its discretion, may enter into cooperative compacts or agreements with other states or provinces to permit base state or base jurisdiction licensing of motor carriers subject to the taxes levied in this chapter.
An agreement may provide for determining the base state for motor carriers, motor carrier's records requirements, audit procedures, exchange of information, persons eligible for tax licensing; defining qualified motor vehicles; determining of and under what conditions bonding is required; specifying reporting requirements and periods, determining methods for collecting and forwarding of motor fuel taxes, interest and penalties to another jurisdiction; and such other provisions as will facilitate the administration of the agreement.
As required by the terms of the agreement, the commission may forward to officials of another state any information in the commission's possession regarding the receipt, sale, use, transportation or shipment of motor fuels by any person. The commission may disclose to officers of another state the location of offices, motor vehicles, and other real and personal property of persons subject to the provisions of a compact or agreement.
An agreement may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels. For persons not based in this state and who have taxable use of motor fuels in this state, the commission, in its discretion, may serve the audit findings received from another state in the form of a proposed assessment of the person as though an audit was conducted by the commission.
Any agreement entered into under this section shall not preclude the commission from auditing the records of any person covered by the provisions of this chapter.
The commission may adopt rules and regulations for the administration and enforcement of any agreement.
The commission is authorized to collect motor fuel taxes and fees due the members of any cooperative compact or agreement entered into under the provisions of this section and to deposit such taxes and fees into a special holding fund until such taxes and fees are properly distributed to the members of the compact or agreement.
SOURCES: Laws, 1988, ch. 465, Sec. 8; 1993, ch. 315, Sec. 3,
eff from and after passage (approved March 12, 1993).