---
kind: "section"
citation: "49 U.S.C. § 31705"
title: "49"
title_heading: "Transportation"
number: "31705"
heading: "Fuel use tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/49/31705"
units:
  - "Subtitle VI — Motor Vehicle and Driver Programs"
  - "Part B — Commercial"
  - "Chapter 317 — Participation in International Registration Plan and International Fuel Tax Agreement"
---

# §31705. Fuel use tax

- (a) **Reporting Requirements.—** After September 30, 1996, a [State](/usc/49/30102.md?p=a-12) may establish, maintain, or enforce a law or regulation that has a [fuel use tax](/usc/49/31701.md?p=2) reporting requirement (including any tax reporting form) only if the requirement conforms with the [International Fuel Tax Agreement](/usc/49/31701.md?p=3).
- (b) **Payment.—** After September 30, 1996, a [State](/usc/49/30102.md?p=a-12) may establish, maintain, or enforce a law or regulation that provides for the payment of a [fuel use tax](/usc/49/31701.md?p=2) only if the law or regulation conforms with the [International Fuel Tax Agreement](/usc/49/31701.md?p=3) as it applies to collection of a [fuel use tax](/usc/49/31701.md?p=2) by a single base [State](/usc/49/30102.md?p=a-12) and proportional sharing of [fuel use taxes](/usc/49/31701.md?p=2) charged among the [States](/usc/49/30102.md?p=a-12) where a [commercial motor vehicle](/usc/49/31301.md?p=4) is operated.
- (c) **Limitation.—** If the [International Fuel Tax Agreement](/usc/49/31701.md?p=3) is amended, a [State](/usc/49/30102.md?p=a-12) not participating in the Agreement when the amendment is made is not subject to the conformity requirements of subsections [(a)](#a) and [(b)](#b) of this section in regard to the amendment until after a reasonable time, but not earlier than the expiration of—
  - (1) the 365-day period beginning on the first day that [States](/usc/49/30102.md?p=a-12) participating in the Agreement are required to comply with the amendment; or
  - (2) the 365-day period beginning on the day the relevant office of the [State](/usc/49/30102.md?p=a-12) receives written notice of the amendment from the Secretary of Transportation.
- (d) **Nonapplication.—** This section does not apply to a [State](/usc/49/30102.md?p=a-12) that was participating in the [Regional Fuel Tax Agreement](/usc/49/31701.md?p=5) on January 1, 1991, and that continues to participate in that Agreement after that date.

## Source credit

(Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1032.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 31705 | 49:11506 (note). | Dec. 18, 1991, Pub. L. 102–240, § 4008(g), 105 Stat. 2154. |

In subsection (b), the words “as it applies to” are substituted for “with respect to” for clarity.

In subsection (c), before clause (1), the words “a State not participating in the Agreement when the amendment is made is not subject to the conformity requirements of subsections (a) and (b) of this section in regard to the amendment” are substituted for “conformity by a State that is not participating in such Agreement when such amendment is made may not be required with respect to such amendment” for clarity.