RCW 82.41.050 — Provisions of agreement.

An agreement entered into under this chapter may provide for:

1. (1) Defining the classes of motor vehicles upon which taxes are to be collected under the agreement;
2. (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. (3) Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid fuel;
4. (4) Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;
5. (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. (6) Penalties and interest for filing of tax reports after the due dates prescribed by the agreement;
7. (7) Establishing procedures for forwarding of fuel taxes, penalties, and interest collected on behalf of another state to that state;
8. (8) Recordkeeping requirements for licensees; and
9. (9) Any additional provisions which will facilitate the administration of the agreement.

[ 1982 c 161 s 5.]