§ 82.41.050. Provisions of agreement
An agreement entered into under this chapter may provide for:
(1) Defining the classes of motor vehicles upon which taxes are to be collected under the agreement;
(2) Establishing methods for base state fuel tax licensing, license revocation, and tax collection from motor carriers on behalf of the states which are parties to the agreement;
(3) Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid fuel;
(4) Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;
(5) Establishing tax reporting periods not to exceed one calendar quarter, and tax report due dates not to exceed one calendar month after the close of the reporting period;
(6) Penalties and interest for filing of tax reports after the due dates prescribed by the agreement;
(7) Establishing procedures for forwarding of fuel taxes, penalties, and interest collected on behalf of another state to that state;
(8) Recordkeeping requirements for licensees; and
(9) Any additional provisions which will facilitate the administration of the agreement.
[1982 c 161 § 5.]
Sections: Previous 82.41.010 82.41.020 82.41.030 82.41.040 82.41.050 82.41.060 82.41.070 82.41.080 82.41.090 82.41.100 82.41.110 82.41.120 NextLast modified: April 7, 2009