Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 4 - Exercise Taxes > CHAPTER 452A - MOTOR FUEL AND SPECIAL FUEL TAXES > 452A.56 - INTERSTATE MOTOR FUEL TAX -- RECIPROCITY AGREEMENTS.

452A.56 - INTERSTATE MOTOR FUEL TAX -- RECIPROCITY AGREEMENTS.

        452A.56  INTERSTATE MOTOR FUEL TAX -- RECIPROCITY      AGREEMENTS.         The director of transportation may enter into motor fuel tax      agreements on behalf of this state with authorized representatives of      other states.  The director of transportation may enter into and the      state department of transportation may become a member of a motor      fuel tax agreement for the collection and refund of interstate motor      fuel tax.  The director of transportation may adopt rules pursuant to      chapter 17A to implement the agreement for the collection and refund      of interstate motor fuel tax.         The department may enter into an agreement for the collection and      refund of interstate motor fuel tax which conflicts with sections      452A.57, 452A.58, 452A.65, and 452A.68 and the agreement shall govern      carriers covered by the agreement.  Copies of the agreement shall be      filed with the secretary of the senate and the chief clerk of the      house.
         Section History: Early Form
         [82 Acts, ch 1071, § 1]
         Section History: Recent Form
         C83, § 324.56         86 Acts, ch 1245, § 1942         C93, § 452A.56