RCW 82.41.050Provisions 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 s 5.]
Washington Legal Code