Page:United States Statutes at Large Volume 79.djvu/99

 79 STAT. ]

PUBLIC LAW 89-11-APR. 14, 1965

"(e) Bus: Bus shall mean any motor vehicle of a bus type engaged in the interstate transportation of passengers and subject to the jurisdiction of the Interstate Commerce Commission or any agency successor thereto, or one or more State regulatory agencies concerned with the regulation of passenger transport. " (f) Gallon: Gallon shall mean the liquid measure containing 231 cubic inches. "ARTICLE III—GOVERNING PRINCIPLE

"For purposes of this compact, the primar;^ principle for the imposition of motor fuel taxes shall be consumption of such fuel within the State. Motor fuel consumed by buses shall be taxed on the existing basis, as it may be from time to time, and under the procedures for collection of such taxes by each party State, except that to the extent that this compact makes provision therefor, or for any matter connected therewith, such provision shall govern. "ARTICLE

IV—How F U E L CONSUMED To B E ASCERTAINED

"The amount of fuel used in the operation of any bus within this State shall be conclusively presumed to be the number of miles operated by such bus within the State divided by the average mileage per gallon obtained by the bus during the tax period in all operations, whether within or without the party State. Any owner or operator of two or more buses shall calculate average mileage within the meaning of this article by computing single average figures covering all buses owned or operated by him. "ARTICLE V—IMPOSITION OF TAX

"Every owner or operator of buses shall pay to the party State taxes equivalent to the amount of tax per gallon multiplied by the number of gallons used in its operations in the party State. "ARTICLE VI—REPORTS

"On or before the last business day of the month following the month being reported upon, each bus owner or operator subject to the payment of fuel taxes pursuant to this compact shall make such reports of its operations as the State administrator of motor fuel taxes may require and shall furnish the State administrator in each other party State wherein his buses operate a copy of such report. "ARTICLE VII—CREDIT FOR PAYMENT OF F U E L TAXES

"Each bus owner or operator shall be entitled to a credit equivalent to the amount of tax per gallon on all motor fuel purchased by such operator within the party State for use in operations either within or without the party State, and upon which the motor fuel tax imposed by the laws of such party State has been paid. "ARTICLE VIII—ADDITIONAL TAX OR REFUND

"If the bus owner or operator's monthly report shows a debit balance after taking credit pursuant to article VII, a remittance in such net amount due shall be made with the report. If the report shows a credit balance, after taking credit as herein provided, a refund in such net amount as has l^en overpaid shall oe made by the party State to such owner or operator.

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