Limitations
Sec. 14.5. (a) The International Fuel Tax Agreement and any
other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shall
be limited to the following matters:
(1) Determining the base state for users.
(2) Specifying records requirements for users.
(3) Specifying audit procedures.
(4) Exchanging information.
(5) Defining persons eligible for tax licensing.
(6) Defining qualified motor vehicles.
(7) Determining if bonding is required.
(8) Specifying reporting requirements and periods, including the
following:
(A) Establishing uniform penalties and interest rates for late
reporting.
(B) Determining methods for collecting and forwarding
motor fuel taxes, special fuel taxes, and penalties to another
state or jurisdiction.
(9) Any other provisions designed to facilitate the
administration of the agreement.
(b) The International Fuel Tax Agreement and any other
agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 do not limit
the authority of the general assembly to do any of the following:
(1) Determine whether to impose a tax.
(2) Determine tax rates.
(3) Define tax exemptions or deductions.
(4) Determine what constitutes a taxable event that results in the
imposition of a tax.
(5) Determine any other matters related to the powers described
in subdivisions (1) through (4).
As added by P.L.129-2001, SEC.12.
Last modified: May 28, 2006