Statutes > Kentucky Statutes > CHAPTER 138 EXCISE TAXES > 138.227 Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.

138.227 Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.

Download pdf

Loading PDF...


138.227 Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements. The Transportation Cabinet may enter the International Fuel Tax Agreement or other <br>cooperative compacts or agreements with other states or jurisdictions in order to permit <br>base state or base jurisdiction licensing of persons using motor fuel in this state. Those <br>agreements may provide for the cooperation and assistance among member states in the <br>administration and collection of motor fuel tax, including, but not limited to, exchanges <br>of information, auditing and assessing of interstate carriers and suppliers, and any other <br>activities necessary to further uniformity. Effective: July 14, 1992 <br>History: Created 1992 Ky. Acts ch. 300, sec. 1, effective July 14 ,1992.