Section 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 the exchange of information and auditing of users of motor fuel and special fuels used in fleets of motor vehicles operated or intended to […]

Section 502 – Interstate fuel tax agreements — Compliance procedures.

59-13-502. Interstate fuel tax agreements — Compliance procedures. (1) After the commission’s membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to pay the special fuel tax at the rate established under Part 3, Special Fuel, in accordance […]