82.41.050 - Provisions of agreement. - Washington Statutes

Provisions of agreement.

An agreement entered into under this chapter may provide for:

     (1) Defining the classes of motor vehicles upon which taxes are to be collected under the agreement;

     (2) Establishing methods for base state fuel tax licensing, license revocation, and tax collection from motor carriers on behalf of the states which are parties to the agreement;

     (3) Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid fuel;

     (4) Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;

     (5) Establishing tax reporting periods not to exceed one calendar quarter, and tax report due dates not to exceed one calendar month after the close of the reporting period;

     (6) Penalties and interest for filing of tax reports after the due dates prescribed by the agreement;

     (7) Establishing procedures for forwarding of fuel taxes, penalties, and interest collected on behalf of another state to that state;

     (8) Recordkeeping requirements for licensees; and

     (9) Any additional provisions which will facilitate the administration of the agreement.

[1982 c 161 § 5.]