An international fuel tax agreement may provide for:
(a) Determining the base jurisdiction of motor carriers;
(b) Making and retaining of records by motor carriers;
(c) Auditing the books and records of motor carriers and auditing procedures;
(d) Exchanging information for purposes of motor fuel use tax administration and collection;
(e) Determining persons eligible for a motor carrier tax license or registration;
(f) Defining qualified motor carriers;
(g) Determining if or when bonding is required;
(h) Specify reporting requirements and periods;
(i) Specifying uniform penalty and interest rates for late reporting and payment of motor fuel use taxes;
(j) Determining methods for collecting and forwarding of motor fuel use taxes and penalties to another jurisdiction; and
(k) Any other provision which the parties to the agreement believe will facilitate administration of the agreement and collection of motor fuel use taxes from interstate motor carriers.