{"data":{"id":"us-al/ala.-code-40-17-272","jurisdiction":"us-al","citation":"Ala. Code § 40-17-272","heading":"Provisions of Agreement.","body":"An agreement pursuant to this article may provide for determining the base state for users, user’s records requirements, audit procedures, exchange of information, persons eligible for licensing, define qualified motor vehicles, determine bonding requirement, specify reporting requirements and periods, define uniform penalty and interest rates for late reporting, determine methods for the collecting and forwarding of motor fuel taxes and penalties to another jurisdiction, and may include other provisions to facilitate the administration of the agreement.","path":["Title 40 Revenue and Taxation.","Chapter 17 Gasoline and Other Motor Fuels; Lubricating Oils.","Article 9 International Fuel Tax Agreement."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17-272","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"589f275343b5ea3861e8a5ad0030ba15a1667cce552222957b652bb1e73cf52b","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17-271","next":"us-al/ala.-code-40-17-273"},"notice":"GroundRules: Original legal text. Not legal advice."}