1. (a) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6 , IC 6-8.1 , or IC 9-28 shall be limited to the following matters:

   1. (1) Determining the base state for users.
   2. (2) Specifying records requirements for users.
   3. (3) Specifying audit procedures.
   4. (4) Exchanging information.
   5. (5) Defining persons eligible for tax licensing.
   6. (6) Defining qualified motor vehicles.
   7. (7) Determining if bonding is required.

   8. (8) Specifying reporting requirements and periods, including the following:

      1. (A) Establishing uniform penalties and interest rates for late reporting.
      2. (B) Determining methods for collecting and forwarding motor fuel taxes, special fuel taxes, and penalties to another state or jurisdiction.
   9. (9) Any other provisions designed to facilitate the administration of the agreement.

2. (b) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6 , IC 6-8.1 , or IC 9-28 do not limit the authority of the general assembly to do any of the following:

   1. (1) Determine whether to impose a tax.
   2. (2) Determine tax rates.
   3. (3) Define tax exemptions or deductions.
   4. (4) Determine what constitutes a taxable event that results in the imposition of a tax.
   5. (5) Determine any other matters related to the powers described in subdivisions (1) through (4).

As added by P.L.129-2001, SEC.12.