49 U.S.C. § 31705: Fuel use tax

After September 30, 1996 , a State may establish, maintain, or enforce a law or regulation that has a fuel use tax reporting requirement (including any tax reporting form) only if the requirement conforms with the International Fuel Tax Agreement. After September 30, 1996 , a State may establish, maintain, or enforce a law or regulation that provides for the payment of a fuel use tax only if the law or regulation conforms with the International Fuel Tax Agreement as it applies to collection of a fuel use tax by a single base State and proportional sharing of fuel use taxes charged among the States where a commercial motor vehicle is operated. the 365-day period beginning on the first day that States participating in the Agreement are required to comply with the amendment; or the 365-day period beginning on the day the relevant office of the State receives written notice of the amendment from the Secretary of Transportation. This section does not apply to a State that was participating in the Regional Fuel Tax Agreement on January 1, 1991 , and that continues to participate in that Agreement after that date.