An international fuel tax agreement may provide for: (a) Determining the base jurisdiction of motor carriers; (b) Making and retaining of records by motor carriers; (c) Auditing the books and records of motor carriers and auditing procedures; (d) Exchanging information for purposes of motor fuel use tax administration and collection; (e) Determining persons eligible for a motor carrier tax license or registration; (f) Defining qualified motor carriers; (g) Determining if or when bonding is required; (h) Specify reporting requirements and periodss; (i) Specifying uniform penalty and interesti rates for late reporting and payment of motor fuel use taxes; g (j) Determining methods for collecting and forwarding of motor fuel use taxes and penalties to another jurisdiction; and (k) Any other provision which the parties to the agreement believe will facilitate administration of the agreement and collection of motor fuel use taxes from interstate motor carriers.
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