1. A. Pursuant to Section 59-13-501, the commission entered into the International Fuel Tax Agreement ("IFTA") effective January 1, 1990.
2. B. Participation in IFTA is intended to comply with 49 U.S.C. 31705.

3. C. This rule incorporates by reference the 2003 edition of the IFTA:

   1. 1. Articles of Agreement;
   2. 2. Procedures Manual; and
   3. 3. Audit Manual.

KEY: taxation, fuel, special fuel

Date of Last Change: August 27, 2015

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 59-13-102; 59-13-301; 59-13-302; 59-13-303; 59-13-304; 59-13-305; 59-13-307; 59-13-312; 59-13-313; 59-13-501