Kentucky Revised Statutes Title XI. Revenue and Taxation § 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.