It is enacted by the General Assembly as follows:

SECTION 1. Section 31-36.1-16 of the General Laws in Chapter 31-36.1 entitled "Fuel Use Reporting Law" is hereby amended to read as follows:

{ADD 31-36.1-16. Reciprocity -- Reciprocal Agreements. -- ADD} The provisions of this chapter shall not apply to covered motor vehicles bearing the registration plates of any other state which does not impose a tax, license or fee upon covered motor vehicles bearing valid registration plates of this state. The administrator is authorized to make reciprocal agreements with the proper officials of any other state imposing any such tax, license or fee, providing for the reduction or relief from the tax imposed by this chapter upon covered motor vehicles bearing valid registration plates of such other state, in exchange for the reduction or relief from the tax, license or fee imposed by such other state upon covered motor vehicles bearing valid registration plates of this state.

{ADD The tax administrator may enter the International Fuel Tax Agreement or other cooperative compacts or agreements with other states or jurisdictions 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. ADD}

SECTION 2. This act shall take effect upon passage.