<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-205" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax">
  <level label="a">
    <level label="1">
      <text>The Comptroller may enter into reciprocal agreements on behalf of this State, with the duly authorized representatives of any other state, that provide for:</text>
      <level label="i">
        <text>fuel tax registration of vehicles by motor carriers;</text>
      </level>
      <level label="ii">
        <text>establishment of periodic fuel use reporting and fuel use tax payment requirements by motor carriers; and</text>
      </level>
      <level label="iii">
        <text>disbursement of money that is collected by the Comptroller and is due to other states based on:</text>
        <level label="1">
          <text>mileage travelled and fuel used in those states; and</text>
        </level>
        <level label="2">
          <text>the respective registration fees of those states.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>The Comptroller may not enter into any reciprocal agreement that would affect:</text>
      <level label="i">
        <text>this State’s motor carrier tax rate; or</text>
      </level>
      <level label="ii">
        <text>this State’s registration fee for motor carriers.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>In exercising the authority granted under subsection (a) of this section, the Comptroller is expressly authorized to:</text>
    <level label="1">
      <text>enter into regional or national fuel use tax agreements;</text>
    </level>
    <level label="2">
      <text>become a member of any regional or national conference, group, compact, or similar organization of motor carrier fuel use tax administrators; and</text>
    </level>
    <level label="3">
      <text>enforce the provisions set forth in any regional or national fuel use tax agreements.</text>
    </level>
  </level>
  <level label="c">
    <text>The agreement provisions shall apply to the fuel use taxation, registration, and reporting requirements of motor carriers subject to the provisions of the agreement without reference to or application of any other statutes of this State.</text>
  </level>
</section>
