59-13-501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
59-13-501. Interstate fuel tax agreements by commission -- Contents of agreement-- Rulemaking power -- Legal remedies -- Conflicts.
(1) The commission may enter into cooperative agreements with other states for theexchange of information and auditing of users of motor fuel and special fuels used in fleets ofmotor vehicles operated or intended to operate interstate. Any agreement, arrangement,declaration, or amendment is not effective until stated in writing and filed with the commission.
(2) Any agreement may provide for:
(a) determining the base state for users;
(b) users' records requirements;
(c) audit procedures;
(d) exchange of information;
(e) persons eligible for tax licensing;
(f) defining qualified motor vehicles;
(g) determining if bonding is required;
(h) specifying reporting requirements and periods including defining uniform penalty andinterest rates for late reporting;
(i) determining methods for collecting and forwarding of motor fuel and special fuel taxesand penalties to another jurisdiction; and
(j) any other provisions designed to facilitate the administration of the agreement.
(3) The commission may, as required by the terms of an agreement, forward to officersof another state any information in the commission's possession relative to the manufacture,receipts, sale, use, transportation, or shipment of motor fuel or special fuel by any person. Thecommission may disclose the location of officers, motor vehicles, and other real and personalproperty of users of motor fuel or special fuel to officers of another state.
(4) Any agreement may provide for each state to audit the records of persons based in thestate, to determine if the motor fuel or special fuel taxes due each state are properly reported andpaid. Each state shall forward the findings of the audits performed on persons based in the stateto each state in which the person has taxable use of motor fuels and special fuels. For persons notbased in this state and who have taxable use of motor fuels or special fuels in this state, thecommission may serve the audit findings received from another state, in the form of anassessment, on the person as if the audit were conducted by the commission.
(5) Any agreement entered into pursuant to this section does not preclude the commissionfrom auditing the records of any person covered by the provisions of this chapter.
(6) The legal remedies for any person served with an order or assessment under thissection are as prescribed in this chapter.
(7) If the commission enters into any agreement under the authority of this section, andthe provisions established in the agreement are in conflict with any rules promulgated by thecommission, the agreement provisions prevail.
Enacted by Chapter 75, 1988 General Session