Section 9622 - Reciprocal agreements

(a) General rule.--The Secretary of Revenue may enter into, modify or terminate agreements with other states relating to the collection of motor carriers road taxes, such as the International Fuel Tax Agreement, Regional Fuel Tax Agreement or similar agreements. (b) Provisions.--Such agreements may provide for the cooperation and assistance among member states in the administration, collection and enforcement of the motor carriers road tax and similar taxes of other states and may include, but not be limited to: (1) Base-state jurisdiction over tax reporting, licensing and collections. (2) Auditing of motor carriers on a joint or cooperative basis. (3) Provisions for the transfer of funds collected to other jurisdictions as required by the agreement. (4) Assessment and collection by the base state of tax, penalties and interest owed to other member jurisdictions. (5) The exchange of information among member jurisdictions and with any repository of the agreement. (6) Enforcement of sanctions against any carrier whose license has been revoked by any member jurisdiction. (7) Filing of bonds to protect the interests of member jurisdictions.

ory of the agreement. (6) Enforcement of sanctions against any carrier whose license has been revoked by any member jurisdiction. (7) Filing of bonds to protect the interests of member jurisdictions. (8) Suspension or revocation of the license of a motor carrier for failure to comply with all applicable provisions of the agreement. (9) Issuance of refunds or credits. (10) Such other provisions as will facilitate the administration of the agreement. (c) Exchange of information.--Notwithstanding section 731 of the act of April 9, 1929