§ 31-36.1-16. Reciprocity.
The tax administrator may enter the International Fuel Tax Agreement or other cooperative compacts or agreements with other states or jurisdictions to permit base state or base jurisdiction licensing of persons using motor fuel in this state. Those agreements may provide for the cooperation and assistance among member states in the administration and collection of motor fuel tax, including, but not limited to, exchanges of information, auditing and assessing of interstate carriers and suppliers, and any other activities necessary to further uniformity.
History of Section.P.L. 1981, ch. 220, § 1; P.L. 1994, ch. 165, § 1; P.L. 2006, ch. 246, art. 22, § 1.
Structure Rhode Island General Laws
Title 31 - Motor and Other Vehicles
Chapter 31-36.1 - Fuel Use Reporting Law
Section 31-36.1-1. - Statement of purpose.
Section 31-36.1-2. - Definitions.
Section 31-36.1-3. - Motor carrier license and identification — Temporary licenses.
Section 31-36.1-4. - Motor carrier license and identification revocation.
Section 31-36.1-5. - Imposition of tax.
Section 31-36.1-6. - Bond requirement.
Section 31-36.1-7. - Discharge of surety.
Section 31-36.1-9. - Enforcement powers of the administrator.
Section 31-36.1-10. - Repealed.
Section 31-36.1-11. - Return requirements.
Section 31-36.1-13. - Computation of tax by administrator.
Section 31-36.1-14. - Average consumption.
Section 31-36.1-15. - Credit on tax — Refund.
Section 31-36.1-16. - Reciprocity.
Section 31-36.1-17. - Penalties.