KRS 138.227: Authorization for entry into International Fuel Tax Agreement or certain

other cooperative compacts or agreements.

The Transportation Cabinet may enter the International Fuel Tax Agreement or other

cooperative compacts or agreements with other states or jurisdictions in order to permit

base state or base jurisdiction licensing of persons using motor fuel in this state. Those

agreements may provide for the cooperation and assistance among member states in the

administration and collection of motor fuel tax, including, but not limited to, exchanges

of information, auditing and assessing of interstate carriers and suppliers, and any other

activities necessary to further uniformity.